quoted

I checked windows driver, it does limit  the max packet length for TSO
windows XP : 32*1024 bytes (include MAC header and all MAC payload). No

support IP/TCP option.

quoted

Windows 7:  15, 000 bytes, support IP/TCP option.

If TSO on these devices don't work properly with TCP options then you're
just going to have to disable it - Linux requires it to support at least the
timestamp option.  I'm not sure about IP options (this really ought to be
documented).

If there's a length limit lower than 64K, you'll need to set the limit using
netif_set_gso_max_size() before registering the net device.

Ben, thanks for your advice. 
I have discussed with windows driver developer and hardware designer, the TSO limitation for win driver is just
For simplifying windows driver due to the buffer length limitation of TX descriptor. The hardware itself has no limitation on
TSO packet length.

BTW. Ip/tcp option is supported as well.

Thanks
Xiong