Thank you for the hint. Extracted a reproducer. Fix will follow.
--8<--
~ # cat repro.sh
#!/usr/bin/env bash
unshare -Urn bash <<EOF
set -e
ip link add name sink mtu 1500 type dummy
ip addr add dev sink fd11::1/48 nodad
ip link set dev sink up
ethtool -K sink tx-checksum-ip-generic off >/dev/null
ethtool -K sink tx-udp-segmentation off >/dev/null
ip -6 tunnel add ip6tnl mode ip6ip6 local fd11::1 remote fd11::2
ip link set dev ip6tnl up
ip addr add fd00::1/48 dev ip6tnl
python -c '''
from socket import *
UDP_SEGMENT = 103
hopopts = b"\x00\x03\x00\x00\x00\x00\x00\x00\x05\x02\x00\x00\x00\x01\x00\xc2\x04\x80\x00\x00\x00\x05\x02\x00\x06\xc2\x04\x00\x00\x00\x01\xc2\x04\x00\x00\x00\x04\x00\x00\x00"
s = socket(AF_INET6, SOCK_DGRAM)
s.setsockopt(IPPROTO_IPV6, IPV6_HOPOPTS, hopopts)
s.setsockopt(SOL_UDP, UDP_SEGMENT, 145)
s.sendto(b"x" * 3000, ("fd00::2", 9))
'''
false
EOF
~ # ./repro.sh
[ 59.122084] skb len=3080 headroom=120 headlen=80 tailroom=0
[ 59.122084] mac=(120,0) mac_len=0 net=(120,72) trans=192
[ 59.122084] shinfo(txflags=0 nr_frags=1 gso(size=145 type=131072 segs=21))
[ 59.122084] csum(0x600c0 start=192 offset=6 ip_summed=0 complete_sw=0 valid=0 level=0)
[ 59.122084] hash(0xfd64b255 sw=1 l4=1) proto=0x86dd pkttype=0 iif=0
[ 59.122084] priority=0x0 mark=0x0 alloc_cpu=13 vlan_all=0x0
[ 59.122084] encapsulation=0 inner(proto=0x0000, mac=0, net=0, trans=0)
[ 59.122331] dev name=ip6tnl feat=0x00000006401d5869
[ 59.122362] sk family=10 type=2 proto=17
[ 59.122386] skb linear: 00000000: 60 0d 55 b2 0b e0 00 40 fd 00 00 00 00 00 00 00
[ 59.122428] skb linear: 00000010: 00 00 00 00 00 00 00 01 fd 00 00 00 00 00 00 00
[ 59.122473] skb linear: 00000020: 00 00 00 00 00 00 00 02 11 03 00 00 00 00 00 00
[ 59.122515] skb linear: 00000030: 05 02 00 00 00 01 00 c2 04 80 00 00 00 05 02 00
[ 59.122557] skb linear: 00000040: 06 c2 04 00 00 00 01 c2 ed fb 00 09 0b c0 05 d6
[ 59.122601] skb frag: 00000000: 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
[ 59.122653] skb frag: 00000010: 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
[ 59.122696] skb frag: 00000020: 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
[ 59.122739] skb frag: 00000030: 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
[ 59.122781] skb frag: 00000040: 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
[ 59.122824] skb frag: 00000050: 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
[ 59.122866] skb frag: 00000060: 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
[ 59.122914] skb frag: 00000070: 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
[ 59.122957] ------------[ cut here ]------------
[ 59.122987] ip6tnl: caps=(0x00000006401d5869, 0x0000000000000000)
[ 59.123041] WARNING: CPU: 13 PID: 294 at net/core/dev.c:3291 skb_warn_bad_offload+0x86/0xd0
[ 59.123089] Modules linked in:
[ 59.123113] CPU: 13 PID: 294 Comm: python Not tainted 6.10.0-rc7+ #44
[ 59.123149] Hardware name: QEMU Standard PC (i440FX + PIIX, 1996), BIOS 1.16.2-debian-1.16.2-1 04/01/2014
[ 59.123197] RIP: 0010:skb_warn_bad_offload+0x86/0xd0
[ 59.123228] Code: e6 48 c7 c7 79 1b f4 bc 48 85 d2 48 8d 8a a0 03 00 00 48 8d 95 b8 00 00 00 48 0f 44 c8 48 85 ed 48 0f 44 d0 e8 fb 33 4b ff 90 <0f> 0b 90 90 5b 5d 41 5c c3 cc cc cc cc 80 bd 30 01 00 00 00 49 c7
[ 59.123322] RSP: 0018:ffffb25540993990 EFLAGS: 00010282
[ 59.123352] RAX: 0000000000000000 RBX: ffff9262027e6f00 RCX: 0000000000000000
[ 59.123395] RDX: 0000000000000000 RSI: ffffb25540993850 RDI: 0000000000000001
[ 59.123438] RBP: ffff926205ece000 R08: 00000000ffffdfff R09: 0000000000000001
[ 59.123486] R10: 00000000ffffdfff R11: ffffffffbd6a8420 R12: ffff926205ece130
[ 59.123529] R13: 000000000003078c R14: ffff9262027e6f00 R15: 0000000000000050
[ 59.123573] FS: 00007f5188eb1040(0000) GS:ffff92623eb40000(0000) knlGS:0000000000000000
[ 59.123620] CS: 0010 DS: 0000 ES: 0000 CR0: 0000000080050033
[ 59.123655] CR2: 0000000000661700 CR3: 00000000027aa000 CR4: 0000000000750ef0
[ 59.123699] PKRU: 55555554
[ 59.123715] Call Trace:
[ 59.123733] <TASK>
[ 59.123751] ? __warn+0x8c/0x190
[ 59.123777] ? skb_warn_bad_offload+0x86/0xd0
[ 59.123808] ? report_bug+0x164/0x190
[ 59.123834] ? handle_bug+0x3b/0x70
[ 59.123860] ? exc_invalid_op+0x17/0x70
[ 59.123884] ? asm_exc_invalid_op+0x1a/0x20
[ 59.123920] ? skb_warn_bad_offload+0x86/0xd0
[ 59.123954] __skb_gso_segment+0xf0/0x170
[ 59.123981] validate_xmit_skb.isra.0+0x15e/0x2c0
[ 59.124011] __dev_queue_xmit+0x217/0x12e0
[ 59.124037] ? lock_acquire+0xc0/0x2d0
[ 59.124063] ? find_held_lock+0x2b/0x80
[ 59.124087] ? ip6_finish_output2+0x27a/0xb20
[ 59.124120] ? lock_release+0xbf/0x290
[ 59.124144] ? lockdep_hardirqs_on_prepare+0xda/0x1a0
[ 59.124175] ip6_finish_output2+0x27a/0xb20
[ 59.124201] ? ip6_mtu+0x9a/0x1c0
[ 59.124225] ? lock_release+0xbf/0x290
[ 59.124251] ip6_finish_output+0x27a/0x4d0
[ 59.124278] ip6_send_skb+0x36/0xb0
[ 59.124304] udp_v6_send_skb+0x1d6/0x480
[ 59.124331] udpv6_sendmsg+0xc04/0xf20
[ 59.124356] ? __lock_acquire+0xe9d/0x16d0
[ 59.124381] ? __pfx_ip_generic_getfrag+0x10/0x10
[ 59.124415] ? release_sock+0x1d/0xb0
[ 59.124441] ? find_held_lock+0x2b/0x80
[ 59.124464] ? find_held_lock+0x2b/0x80
[ 59.124491] ? __sys_sendto+0x123/0x1f0
[ 59.124516] __sys_sendto+0x123/0x1f0
[ 59.124544] ? __rseq_handle_notify_resume+0x42a/0x5c0
[ 59.124579] __x64_sys_sendto+0x24/0x30
[ 59.124603] do_syscall_64+0xbb/0x1d0
[ 59.124628] entry_SYSCALL_64_after_hwframe+0x77/0x7f
[ 59.124660] RIP: 0033:0x7f5188fdca37
[ 59.124684] Code: 0d 00 f7 d8 64 89 02 48 c7 c0 ff ff ff ff eb b8 0f 1f 00 f3 0f 1e fa 80 3d 15 bb 0d 00 00 41 89 ca 74 10 b8 2c 00 00 00 0f 05 <48> 3d 00 f0 ff ff 77 71 c3 55 48 83 ec 30 44 89 4c 24 2c 4c 89 44
[ 59.124775] RSP: 002b:00007ffe9b877698 EFLAGS: 00000202 ORIG_RAX: 000000000000002c
[ 59.124817] RAX: ffffffffffffffda RBX: 00007ffe9b877738 RCX: 00007f5188fdca37
[ 59.124860] RDX: 0000000000000bb8 RSI: 000000003998f950 RDI: 0000000000000003
[ 59.124903] RBP: 0000000000000000 R08: 00007ffe9b8777b0 R09: 000000000000001c
[ 59.124947] R10: 0000000000000000 R11: 0000000000000202 R12: 0000000000000000
[ 59.124990] R13: 0000000000000000 R14: 00000000004a86e2 R15: 0000000000a71a18
[ 59.125037] </TASK>
[ 59.125055] irq event stamp: 54030
[ 59.125078] hardirqs last enabled at (54040): [<ffffffffbb9e10fd>] console_unlock+0x10d/0x130
[ 59.125127] hardirqs last disabled at (54049): [<ffffffffbb9e10e2>] console_unlock+0xf2/0x130
[ 59.125176] softirqs last enabled at (53220): [<ffffffffbc4a9de9>] ___neigh_create+0x959/0xe30
[ 59.125224] softirqs last disabled at (53224): [<ffffffffbc494736>] __dev_queue_xmit+0x76/0x12e0
[ 59.125273] ---[ end trace 0000000000000000 ]---
~ #