Hirsute kernel looks good as well:
$ uname -r 5.11.0-50-generic
$ sudo ip link set enp130s0f0 vf 2 vlan 1 ; echo $? RTNETLINK answers: Operation not permitted 2
$ sudo ip link set enp130s0f0 vf 2 vlan 0 ; echo $? 0
Hirsute kernel looks good as well:
$ uname -r
5.11.0-50-generic
$ sudo ip link set enp130s0f0 vf 2 vlan 1 ; echo $?
RTNETLINK answers: Operation not permitted
2
$ sudo ip link set enp130s0f0 vf 2 vlan 0 ; echo $?
0