hw offload, load-balance and why not just enable all?

So I have a two part question...

1)  In the latest fw for ERL (1.9.0), is hw offload supported for load balance configurations?  I reviewed some threads that got me confused.  It would be great to have a list of "disqualifying items" that preclude "forwarding" and/or "vlan" offload from working.

2)  Given that it seems the fw is smart enough to ignore the offload settings if they can't be used (i.e. using QoS and forwarding is enabled), why not just enable all of them to begin with?  Is there some penalty for doing that?

Thanks in advance,

AJ