One of the new toggles you'll see in Android 8.1's developer preview is hidden in Developer options, under the Networking category and is called: Tethering hardware acceleration. The description, "Use tethering hardware acceleration if available," doesn't do a lot to clarify the ambiguity of the new option, and the speculation from AP alumni Ron Amadeo and a few users has been that it would use a more efficient method for tethering that relies on hardware. We've been looking into it to try to understand what it does and there are hints here and there that favor that explanation.

First, there's new code in Android that's related to this new "tetheroffload.control"

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