Bridge Filtering / In-Interface - why has the Out-Interface to be HW-Offload-disabled?

Hi,

I am trying to filter 0x88E1 Ether-Type, this stuff is ingressing via ether4.
My hexS does unfortunately not support Switch-rules…
Screenshot 2022-02-27 163103.jpg
My idea was to configure a Bridge/Filter-Rule with action DROP:
Screenshot 2022-02-27 163200.jpg
I know, we have to disable HW-Offloading for the specific port:
Screenshot 2022-02-27 163329.jpg
Unfortunately, it does not work:
Screenshot 2022-02-27 163523.jpg
It will only work, if I disable the HW-Offloading on other ports as well…
My question is, why does a rules (checking for the In-Interface), requires to disable HW-Offloading on ports for egressing this traffic?

Rule does not match:
ether4 in - HW-Offload disabled
ether1 out - HW-Offloading enabled

Rule will match:
ether4 in - HW-Offload disabled
ether1 out - HW-Offloading disabled