I had a private email exchange with julienfortin a while ago to make him aware of the issue.
His motivation for the commit was that "On Mellanox switches, having a sub interface on a physical port that is part of a bond is an invalid config"...
In the meantime I upgraded to PVE 9.0.6 running kernel 6.14.11 but the "Warning firmware error detected FWSM" messages from the in-tree ixgbe kernel module kept coming.
root@pve1:~# pveversion && journalctl --since today | fgrep 'Warning...