When under heavy load or churn, inline ktls offload NICs may run out of hardware resources described by ktls send tags.
Rather than waiting for connections to pass through the fin_wait_2 and time_wait states, reclaim the ktls send
tag early. By preventing potentially tens or hundreds of thousands of sessions from holding send tags in time_wait / fin_wait_2,
this allows more ktls sessions to be offloaded to hardware.
fin_wait_2 was chosen because I *THINK* this is the earliest place where we can be
certain that all outgoing traffic has been acknowledged and no more data from the
socket buffer will be transmitted.
Something similar may be possible with receive ktls offload, but we do not run with rx ktls offload and I cannot test it.