Per my experience, despite the warning on LuCi's Firewall configuration page, both software and hardware flow offloading can be enabled regardless of the platform OpenWrt is running on.
I may have noticed some unexpected behavior from enabling hardware offloading (I've an open thread about the issue, but only now figured out a possible culprit), so I want to understand if it's working as intended or if I have stumbled upon a bug. (On mediatek/mt7622
, Belkin RT3200)
Side note: why is Software flow offloading not enabled by default? I've found no wiki page for either software or hardware offloading, so I'm quite ignorant if there's any caveats that may accompany these options.