Same reasons than the ones explained in commit 4179cb5a
("vxlan: test dev->flags & IFF_UP before calling netif_rx()")

netif_rx_ni() or napi_gro_frags() must be called under a strict contract.

At device dismantle phase, core networking clears IFF_UP
and flush_all_backlogs() is called after rcu grace period
to make sure no incoming packet might be in a cpu backlog
and still referencing the device.

A similar protocol is used for gro layer.

Most drivers call netif_rx() from their interrupt handler,
and since the interrupts are disabled at device dismantle,
netif_rx() does not have to check dev->flags & IFF_UP

Virtual drivers do not have this guarantee, and must
therefore make the check themselves.

Fixes: 1bd4978a ("tun: honor IFF_UP in tun_get_user()")
Signed-off-by: Eric Dumazet <edumazet@google.com>
Reported-by: syzbot <syzkaller@googlegroups.com>
Signed-off-by: David S. Miller <davem@davemloft.net>