Thank you for posting your issue in Wired Ethernet Communities.
offloading features frees up CPU resources, you may want to monitor your CPU utilization to check if it would have much effect while the offloading is currently disabled.
I'm currently checking internally the issue and will update this thread as soon as possible.
Please share additional information regarding your setup:
X710 driver version
x710 NVM version
Cisco Switch firmware
Dell server BIOS version
You can execute the command below in powershell to gather the driver version, NVM version and EtrackID
Get-IntelNetAdapter | Format-List -Property DriverVersion, ETrackID, NVMVersion