You only need to reboot after you change packet steering, but it's already enable.

So GRO is doing a good job.
Nice, default is on.

I had different results in WAN-LAN tests in AX3600 last year:
https://forum.openwrt.org/t/adding-openwrt-support-for-xiaomi-ax3600-part-1/55049/7887
Maybe something was changed meanwhile.

Your test was LAN-LAN?