The logic that sets iri_vtag and M_VLANTAG does not handle the case where the vtag is 0 (and IPI
The iflib ift_rxd_pkt_get() routine includes processing for the
IFCAP_RXCSUM and IFCAP_VLAN_HWTAGGING offloads. This change
rearranges the igb processing to be more similar to the other
Intel drivers.
Also see
https://bugs.freebsd.org/bugzilla/show_bug.cgi?id=260068