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There is an RSS extension called "Send Side Scaling":

From http://technet.microsoft.com/en-us/library/hh997036.aspx:
Send Side Scaling: The RSS hash value is passed by the TCP/IP protocol to the network interface card in each packet on the egress path thus allowing for the send completions to be indicated on the same CPU. This enables better scaling on the send side.

While it is not a mandatory feature it may have positive performance impact.
Needs to be investigated and (probably) implemented.

Will be implemented as part of the multi-queue support in Windows driver.

*** This bug has been marked as a duplicate of bug 1096505 ***