In that case we are speaking of some content provider that has >=10Gb/s link(s) (heavy loaded) that uses linux as:
a) router, or
b) application server (or something similar)
in case of a), no hardware offloading is allowed. In case of b) I somehow doubt that you'll put extreme load on your server(s), i.e. you'll do load balancing.
Of course, there could be some other use scenario I'm not aware of, but the point is that I'm still not convinced. BTW, it doesn't mean I'm against achieving something like this that Herbert is trying to do. If nothing else, it would be definitely cool to say linux can do it, others can't. :)