When lro mbuf queuing is enabled, we should not queue easily reject-able packets. Queuing them does a bit of extra work (sorting, timestamps) and can potentially delay urgent packets such as LACP PDUs. This change moves simple rejection tests from lro_rx_common() into lro_rx and (more importantly) into tcp_lro_queue_mbuf().
Note this change only moves the easy checks on forwarding and packet metadata, where the rejection criteria is already hot in cache. It does not move parsing and looking inside the packet to verify the ether protocol, ip protocol, etc. This could be done, but we risk essentially doubling the cache misses per-packet by doing so.