This is not necessary. skb_gro_receive() will never change what
'head' points to.
In it's original implementation (see commit 71d93b39e52e ("net: Add
skb_gro_receive")), it did:
====================
+ *head = nskb;
+ nskb->next = p->next;
+ p->next = NULL;
====================
This sequence was removed in commit 58025e46ea2d ("net: gro: remove
obsolete code from skb_gro_receive()")
Signed-off-by: David S. Miller <da...@davemloft.net>
diff --git a/net/ipv4/tcp_offload.c b/net/ipv4/tcp_offload.c
index 4d58e2ce0b5b..8cc7c3487330 100644
--- a/net/ipv4/tcp_offload.c
+++ b/net/ipv4/tcp_offload.c
@@ -268,8 +268,6 @@ struct sk_buff **tcp_gro_receive(struct sk_buff **head,
struct sk_buff *skb)
goto out_check_final;
}
- p = *head;
- th2 = tcp_hdr(p);
tcp_flag_word(th2) |= flags & (TCP_FLAG_FIN | TCP_FLAG_PSH);
out_check_final:
