I found out that the reason why I could not enforce the mtu stems from the fact that I did not configure max mtu for the net device (e.g. through libvirt <mtu size="9000"/>). Libvirt does not allow this configuration for vdpa devices and probably for a reason. The vdpa backend driver has the freedom to do it using its copy of virtio_net_config.
The code in qemu that is responsible to allow to consider the device MTU restriction is here: static void virtio_net_device_realize(DeviceState *dev, Error **errp) { VirtIODevice *vdev = VIRTIO_DEVICE(dev); VirtIONet *n = VIRTIO_NET(dev); NetClientState *nc; int i; if (n->net_conf.mtu) { n->host_features |= (1ULL << VIRTIO_NET_F_MTU); } The above code can be interpreted as follows: if the command line arguments of qemu indicates that mtu should be limited, then we would read this mtu limitation from the device (that actual value is ignored). I worked around this limitation by unconditionally setting VIRTIO_NET_F_MTU in the host features. As said, it only indicates that we should read the actual limitation for the device. If this makes sense I can send a patch to fix this.