To sum up, if you want a perfect performance you need to:
Ensure traffic is distributed evenly across many RX queues and SO_REUSEPORT processes. In practice, the load usually is well distributed as long as there are a large number of connections (or flows).
You need to have enough spare CPU capacity to actually pick up the packets from the kernel.
To make the things harder, both RX queues and receiver processes should be on a single NUMA node.