For example, look at these benchmarks from 2003[1]. The newest benchmarks I could find[2], [3] point in the same direction.
[1] http://bulk.fefe.de/scalability/
[2] https://matteocroce.it/blog/freebsd_linux_networking/
[3] https://www.phoronix.com/review/freebsd-15-amd-epyc-linux