Need further testing, this is initial review.
My test setup was to have a single host with an 82574L connected to a switch on a seperate network connected to my test host.
[netboot/nfs test machine] -> gig-e switch <-> lab server
From the lab server I run a netperf server listening on port 10001 (/usr/local/bin/netserver -D -p 10001)
From the test machine, running netperf and checking the value of netstat -s | grep "duplicate ack" will show result in ever increasing values. In this scenario, this should not happen. Even with the patches contained in this ticket or running without EM_MULTIQUEUE enabled, duplicate acks increase.