What gets really interesting is when you start going above 1Gbps...
I was downloading from Steam to a gaming laptop over XGSPON in the lab this week - the laptop CPU tops out whilst downloading at 800Mbps.
I have a steam cache at home and a 10Gbps network, my 12 core Ryzen 9 5900X 100% @ 3Gbps... Those are heavily CPU bound too but interesting to note that multigig will bring challenges in ways we never thought.
There is two implementations of onboard ethernet. I opened a thread about it on a overclocking website and was given some useful info.
I had noticed on my 9900k motherboard, there is 2 intel gigabit adaptors, and I was using the one that was an older chip and marked as higher energy use. Its CPU usage is really low.
What raised my attention in my new PC with a much more powerful CPU running a onboard realtek 2.5gbit in gigabit mode it has huge CPU usage proportionally to the old setup. So called features like interrupt moderation and offloading made no real dent, and those all turned off on the 9900k system anyway.
It turns out my onboard on the 9900k, is a full onboard, the full network chipset is there so has proper offloading, but on my new motherboard its some half cut cost implementation where, there is enough on there for the network to function but the traffic is processed differently because the full chipset isnt available, I was asked to test the 2nd onboard on the 9900k and sure enough that had the same symptoms. I then purchased an addon card and it has considerably lower CPU usage for gigabit throughput vs my onboard realtek, even with all customisable offloading options disabled.
These onboard implementations might not be the full shebang.