Only for reception - that case is much simpler, and has a special case
anyway: if you can trust the sender for other reasons, you can decide to
skip the checksum even without having any hardware support - and the
packets are still going to look the same (so tcpdump etc aren't going to
be surprised).
Trusting the sender is normal in certain cases: loopback is the obvious
one, but so are internal networks with known hardware characteristics in
clusters, for example. So for reception you can often do this as a
valid optimization even without having any special hardware in place at
all.
Linus
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