No! I was wrong. I just continued testing upstream kernel 2.6.34-999 and it happend again yesterday night! :

May 17 04:29:24 s7habo-desktop kernel: [ 8413.012523] ------------[ cut here ]------------
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012544] WARNING: at /home/kernel-ppa/mainline/build/net/sched/sch_generic.c:255 dev_watchdog+0x25e/0x270()
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012550] Hardware name:  
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012554] NETDEV WATCHDOG: eth0 (8139too): transmit queue 0 timed out
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012558] Modules linked in: binfmt_misc tun nls_iso8859_1 nls_cp437 vfat fat snd_via82xx gameport snd_ac97_codec ac97_bus snd_pcm_oss snd_mixer_oss usbhid snd_pcm snd_page_alloc snd_mpu401_uart snd_seq_dummy snd_seq_oss snd_seq_midi iptable_filter snd_rawmidi snd_seq_midi_event ppdev ip_tables lp k8temp parport_pc x_tables parport snd_seq snd_timer snd_seq_device snd wacom edac_core soundcore shpchp i2c_viapro usblp dv1394 joydev raw1394 usb_storage 8139too floppy ohci1394 ieee1394 8139cp mii sata_via [last unloaded: usbhid]
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012636] Pid: 0, comm: swapper Not tainted 2.6.34-999-generic #201004051003
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012641] Call Trace:
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012645]  <IRQ>  [<ffffffff8146477e>] ? dev_watchdog+0x25e/0x270
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012662]  [<ffffffff81059ee7>] warn_slowpath_common+0x87/0xb0
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012668]  [<ffffffff81059f94>] warn_slowpath_fmt+0x64/0x70
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012678]  [<ffffffff810419aa>] ? __wake_up_common+0x5a/0x90
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012686]  [<ffffffff8128604f>] ? strlcpy+0x4f/0x70
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012694]  [<ffffffff81448263>] ? netdev_drivername+0x43/0x50
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012701]  [<ffffffff8146477e>] dev_watchdog+0x25e/0x270
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012708]  [<ffffffff81074c8c>] ? __queue_work+0x3c/0x50
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012716]  [<ffffffff8104251e>] ? enqueue_task+0x5e/0x70
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012726]  [<ffffffff81069c1e>] run_timer_softirq+0x18e/0x2f0
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012733]  [<ffffffff81464520>] ? dev_watchdog+0x0/0x270
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012741]  [<ffffffff810868f7>] ? clockevents_program_event+0x57/0xa0
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012749]  [<ffffffff81060cdf>] __do_softirq+0xbf/0x1d0
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012756]  [<ffffffff81088065>] ? tick_program_event+0x25/0x30
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012764]  [<ffffffff8100addc>] call_softirq+0x1c/0x30
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012771]  [<ffffffff8100c915>] do_softirq+0x65/0xa0
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012778]  [<ffffffff81060987>] irq_exit+0x77/0x80
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012785]  [<ffffffff81026c65>] smp_apic_timer_interrupt+0x45/0x60
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012791]  [<ffffffff8100a893>] apic_timer_interrupt+0x13/0x20
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012795]  <EOI>  [<ffffffff81030da6>] ? native_safe_halt+0x6/0x10
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012810]  [<ffffffff81012714>] default_idle+0x34/0x80
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012818]  [<ffffffff81012912>] c1e_idle+0xd2/0x120
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012827]  [<ffffffff81008717>] cpu_idle+0x97/0xe0
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012836]  [<ffffffff8153e72e>] ? setup_APIC_timer+0x7e/0x90
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012844]  [<ffffffff8153e0bd>] start_secondary+0xdd/0x110
May 17 04:29:24 s7habo-desktop kernel: [ 8413.012849] ---[ end trace dd3534c58be7f4d8 ]---
May 17 04:29:27 s7habo-desktop kernel: [ 8416.010056] eth0: link up, 100Mbps, full-duplex, lpa 0x45E1
May 17 04:29:39 s7habo-desktop kernel: [ 8428.010044] eth0: link up, 100Mbps, full-duplex, lpa 0x45E1
May 17 04:29:51 s7habo-desktop kernel: [ 8440.010093] eth0: link up, 100Mbps, full-duplex, lpa 0x45E1