This patch corrects skb_queue_tail to queue the buffer at the tail of the skbuff. The skbuff is a circular doubly-linked list, and we call with a pointer to the head of the list. Thus queueing before the head gives us a queueing at the tail.
As a motivating factor, the current behaviour (queueing at the head) was causing frequent kernel panics from my RTL8822BE wireless card, which uses the rtw88 driver. Interrupts can cause buffers to be added to the rtwdev c2h_queue while the queue is being drained in rtw_c2h_work. Queueing at the head would leave the nascent entry in the linked list pointing to the old, now freed, memory for the buffer being processed. When rtw_c2h_work is next called, we try reading this and so panic.
Now, I'm under no impression that this patch actually fixes the above race, but it does prevent the panics, making my laptop usable without frustration. I think the skbuff's lock would need to be taken when queueing or unlinking buffers to really avoid this, but I'm not familiar enough with kernel programming to know how this will interact with interrupts or performance.