Each time VyOS boots, it is setting the offload settings to "enabled" if the kernel has them enabled at boot. This occurs even if the config explicitly has them removed. (See discussion https://forum.vyos.io/t/disable-interface-offloading-permanently/15230)
The culprit are the lines in ethernet offload activation scripts (example these lines)
Is there a reason this is being done or is this a bug?