tcp_lro_flush_all() asserts the network epoch before it looks at the queue. qla_isr() is an INTR_TYPE_NET thread and already runs inside that epoch. When the status ring is not drained, it enqueues qla_rcv(), and that task calls the same qla_rcv_isr() with no epoch held. The assert fires even when the queue is empty.
Enter the epoch for the body of qla_rcv_isr(), after the stop_rcv return, so both callers are covered. A nested enter from the interrupt thread is valid.