With the goal of enabling a generic infrastructure that allows NVMe/TCP
offload devices like NICs to seamlessly plug into the NVMe-oF stack, this
patch series introduces the nvme-tcp-offload ULP host layer, which will be a
new transport type called "tcp-offload" and will serve as an abstraction layer
to work with vendor specific nvme-tcp offload drivers.

NVMeTCP offload is a full offload of the NVMeTCP protocol, this includes
both the TCP level and the NVMeTCP level.

The nvme-tcp-offload transport can co-exist with the existing tcp and other
transports. The tcp offload was designed so that stack changes are kept to a
bare minimum: only registering new transports.
All other APIs, ops etc. are identical to the regular tcp transport.
Representing the TCP offload as a new transport allows clear and
manageable differentiation between the connections which should use the
offload path and those that are not offloaded (even on the same device).

Sagi, Christoph, Jens, Keith,
So, as there are no more comments / questions, we understand the direction 
is acceptable and will proceed to the full series.