Jakub Kicinski provides
an overview of some changes to the in-kernel TLS implementation coming
in the next development cycle:

The first implementation of kTLS was designed in the good old days
of TLS 1.2. When TLS 1.3 came into the picture the interest in kTLS
had slightly diminished and the implementation, although
functional, was rather simple and did not retain all the
benefits. This post covers developments in the Linux 5.20
implementation of TLS which claws back the performance lost moving
to TLS 1.3.

Source: LWN.net – Kicinski: TLS 1.3 Rx improvements in Linux 5.20