AFAIK for Ethernet adapter. Even for the 1gbps one . Make sure to get the driver for Mac if it's available. Since I've seen people used it and it seems that Macs driver doesn't enable the offload processing by default. I think it's because some adapters are buggy . That's why they default it to processing it on the CPU. Which means when on high network usage it might spike the CPU.
The adapter drivers usually will enable offload processing etc if it's available.
I don't know if it is not needed for thunderbolt to Ethernet etc adapters though. Never seen em