Verification successful on Ubuntu 14.04 (ESM):

No interrupts are generated on the PF by the link status check of the VF.
Verified with both Link down and Link up.

# uname -rv
3.13.0-174-generic #225-Ubuntu SMP Wed Oct 2 22:08:03 UTC 2019

# ls -ld /sys/bus/pci/drivers/ixgbe/*/net/*
drwxr-xr-x 5 root root 0 Oct 17 20:53 /sys/bus/pci/drivers/ixgbe/0000:04:00.0/net/eth4
drwxr-xr-x 5 root root 0 Oct 17 20:53 /sys/bus/pci/drivers/ixgbe/0000:04:00.1/net/eth5

# echo 1 > /sys/class/net/eth4/device/sriov_numvfs 

# dmesg
...
[ 1104.000023] ixgbe 0000:04:00.0 eth4: SR-IOV enabled with 1 VFs
[ 1104.100390] pci 0000:04:10.0: [8086:1515] type 00 class 0x020000
[ 1104.100981] ixgbe 0000:04:00.0: removed PHC on eth4
[ 1104.109683] ixgbevf: Intel(R) 10 Gigabit PCI Express Virtual Function Network Driver - version 2.11.3-k
[ 1104.109689] ixgbevf: Copyright (c) 2009 - 2012 Intel Corporation.
[ 1104.109797] ixgbevf 0000:04:10.0: enabling device (0000 -> 0002)
[ 1104.109976] ixgbe 0000:04:00.0 eth4: VF Reset msg received from vf 0
[ 1104.110096] ixgbe 0000:04:00.0: VF 0 has no MAC address assigned, you may have to assign one manually
[ 1104.120353] ixgbevf 0000:04:10.0: PF still in reset state.  Is the PF interface up?
[ 1104.120359] ixgbevf 0000:04:10.0: Assigning random MAC address
[ 1104.121016] ixgbevf 0000:04:10.0: irq 305 for MSI/MSI-X
[ 1104.121037] ixgbevf 0000:04:10.0: irq 306 for MSI/MSI-X
[ 1104.516319] ixgbe 0000:04:00.0: irq 155 for MSI/MSI-X
[ 1104.516335] ixgbe 0000:04:00.0: irq 156 for MSI/MSI-X
[ 1104.516359] ixgbe 0000:04:00.0: Multiqueue Disabled: Rx Queue count = 1, Tx Queue count = 1
[ 1104.523447] pps pps1: new PPS source ptp4
[ 1104.523452] ixgbe 0000:04:00.0: registered PHC device on eth4
[ 1111.947668] ixgbe 0000:04:00.0 eth4: NIC Link is Up 10 Gbps, Flow Control: None

# ls -ld /sys/bus/pci/drivers/ixgbevf/*/net/*
drwxr-xr-x 5 root root 0 Oct 17 21:11 /sys/bus/pci/drivers/ixgbevf/0000:04:10.0/net/enp4s16

Link down:

# ethtool enp4s16 | grep Link
	Link detected: no

# while true; do ethtool enp4s16 >/dev/null; done

On another terminal:

$ while sleep 1; do echo -n "$(date) - "; cat /proc/interrupts | grep eth4 | grep -v Tx | tr -s ' '; done
Thu Oct 17 21:21:08 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:09 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:10 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:11 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:12 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:13 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:14 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:15 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:16 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:17 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:18 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:19 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:20 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:21 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:22 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:23 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:24 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:25 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:26 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:27 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:28 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:21:29 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
^C


Link up:

# ip link set enp4s16 up

# ethtool enp4s16 | grep Link
	Link detected: yes

# while true; do ethtool enp4s16 >/dev/null; done

On another terminal:

$ while sleep 1; do echo -n "$(date) - "; cat /proc/interrupts | grep eth4 | grep -v Tx | tr -s ' '; done
Thu Oct 17 21:22:56 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:22:57 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:22:58 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:22:59 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:00 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:01 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:02 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:03 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:04 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:05 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:06 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:07 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:08 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:09 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:10 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:11 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:12 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
Thu Oct 17 21:23:13 UTC 2019 -  156: 3 0 0 0 0 0 0 0 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IR-PCI-MSI-edge eth4
^C