In kernel 4.9.0-040900rc8-generic #201612051443 SMP Mon Dec 5 19:45:51 UTC 2016 x86_64 x86_64 x86_64 GNU/Linux problem is not fixed.
Problem is in driver itself, if bnx2x is recompiled without udp_tunnel (kernel 4.9) everything works fine.
In kernel 4.9.0-040900rc8 -generic #201612051443 SMP Mon Dec 5 19:45:51 UTC 2016 x86_64 x86_64 x86_64 GNU/Linux problem is not fixed.
Problem is in driver itself, if bnx2x is recompiled without udp_tunnel (kernel 4.9) everything works fine.