@daniel, you may be interested to know that on my router with 22.03.2, PPPoE and vlan wan.835, now I disabled wed
# cat /etc/modules.d/mt7915e
mt7915e
but left Hardware Flow Offloading enabled in /etc/config/firewall
option flow_offloading '1'
option flow_offloading_hw '1'
in this condition I can see again in /sys/kernel/debug/mtk_ppe/bind the wired offloaded traffic.
Hardware Flow Offloading works very well with wired connections with wed enabled and with wed disabled but seams that with wed enabled there are 2 effects: wed doesn't work and /sys/kernel/debug/mtk_ppe/bind is total empty (wired data disappear) also if practically wired traffic is well offloaded.
Wired speedtest reach in both cases (wed enabled and disabled) 940 Mbps download 475 Mbps upload with CPU below 3% load that is my FTTH nominal speed less overheads.