Recall the 21043?
That boring old chip was by concensus just about the best chip you could have. No great array of features, but it did what it did very, very well. Never gave up. That basic property is perhaps the most overlooked of all but is one reason why you don't put realtek anything in your servers.
Features, though, bit of a conundrum. Has anybody actually benchmarked the gain TOE provides? I recall some reports that the trouble of getting things just right to enable it actually cost more work than having the cpu do that bit of checksumming. The basic problem here is that without rigorous, thorough measurements such features amount to cargo culting and give rise to unreasonable price hikes.
Not saying they don't work or can't work, but I am very much questioning if this is something we've measured as opposed to taken it on faith or intuition. And that's before we start to look at systemic problems arising from poor choices earlier on in the chain.