[REGRESSION] Commit 447cbe95ebb9 causes IOMMU DMA faults on macvlan/vlan with bnxt_en

Hi,

I have bisected a regression introduced in kernel 6.18.51 (and 7.2.3).
The issue is still present in 6.18.55 and 7.2.9. Verified by reverting
1517d1996b52 (the equivalent of 447cbe95ebb9 in the 6.18 branch) on top
of 6.18.51 and 6.18.55.

The hardware is a Dell R640 server with Intel Xeon Silver 4210 and
Broadcom BCM57412 NetXtreme-E NIC.

The network interface is configured as an untagged interface and has a
couple of tagged VLAN interfaces configured on top. All of these are
used by LXC containers with Macvlan.

The interface comes up fine after boot, but after some time (anywhere
between 2 to 40 minutes) I see a DMA error in the kernel log (attached),
and the driver ends up tearing down the interface. It can be brought up
again after that, but it will hit a DMA error again after a while and
the interface goes down again.

I'm happy to provide more debug info if needed, or test patches.

I've already updated to the latest firmware released by Dell, the problem
persist. Here is some more info on the network device:

18:00.0 Ethernet controller [0200]: Broadcom Inc. and subsidiaries BCM57412 NetXtreme-E 10Gb RDMA Ethernet Controller [14e4:16d6] (rev 01)
	Subsystem: Broadcom Inc. and subsidiaries NetXtreme E-Series Advanced Dual-port 10Gb SFP+ Ethernet Network Daughter Card [14e4:4120]

# ethtool -i eno1np0
driver: bnxt_en
version: 7.2.9-1-generic
firmware-version: 238.1.168.0/pkg 38.11.70.00
expansion-rom-version: 
bus-info: 0000:18:00.0
supports-statistics: yes
supports-test: yes
supports-eeprom-access: yes
supports-register-dump: yes
supports-priv-flags: no

Best,
Stefan