I compared the network throughput performance on SLES12 bare metal servers, between SLES12 default kernel and latest linux-next (2015-11-05) kernel, based on the test results, I suspect there is a network regression exists on Linux-Next over the 40G Ethernet network:
a) iperf3 reports 50% performance drop with single TCP stream on latest linux-next;
b) iperf3 reports 10% ~ 30% performance drop with 2 to 128 TCP streams on latest linux-next;
Another throughput benchmarking tool (ntttcp-for-linux) test result is also listed at the end of the email for reference.