After replacing the NIC I was using original, my simple test setup posted here does work without issues.

precitec@chrtest3:~$ lspci | grep Ethernet
00:1f.6 Ethernet controller: Intel Corporation Ethernet Connection (2) I219-V (rev 31)
04:00.0 Ethernet controller: Realtek Semiconductor Co., Ltd. RTL8111/8168/8211/8411 PCI Express Gigabit Ethernet Controller (rev 06)
05:00.0 Ethernet controller: Realtek Semiconductor Co., Ltd. RTL8111/8168/8211/8411 PCI Express Gigabit Ethernet Controller (rev 06)
06:00.0 Ethernet controller: Realtek Semiconductor Co., Ltd. RTL8111/8168/8211/8411 PCI Express Gigabit Ethernet Controller (rev 06)
07:00.0 Ethernet controller: Realtek Semiconductor Co., Ltd. RTL8111/8168/8211/8411 PCI Express Gigabit Ethernet Controller (rev 06)
0b:00.0 Ethernet controller: Intel Corporation I210 Gigabit Network Connection (rev 03)
0c:00.0 Ethernet controller: Intel Corporation I210 Gigabit Network Connection (rev 03)
0d:00.0 Ethernet controller: Intel Corporation I210 Gigabit Network Connection (rev 03)
0e:00.0 Ethernet controller: Intel Corporation I210 Gigabit Network Connection (rev 03)

The NICs which show up as Intel I210 does work with the newer kernel in ubuntu 24.

Yet interestingly, on the original setup which uses ubuntu 22 with kernel 5.15.0-139-generic I am using the same Realtek NIC card.

So it actually seems to be some form of regression in the realtek driver, and not actually how the newer kernel handles the macvtap setup under docker.

So anyone in the future having the same issue, my advise would be to try out different NIC cards, and see for yourself.