Using current snapshot, HW flow offloading is not working. Hardware flow offloading entries seem to be incomplete. Most of them lack new addresses, ports and MAC addreses. Interestingly, the only entries which are complete are for flows which are reflected by NAT (port forwarding). But packets of these flows also seem to go via the software path, as counters in conntrack keep increasing (I assume that with HW flow offloading accounting should not work.).
MediaTek MT7621 ver:1 eco:3
OpenWrt SNAPSHOT r11583-68fb38548b / LuCI Master git-19.327.83508-5e1253f