No. The MAC counted valid arrivals. Reconcile the DMA and software boundaries, including pending buffers and the drain point, before calling any gap loss.
Common trap: Giving a generic fix without identifying the boundary and unmet obligation in this example.
Correlate the failing receive frames with MAC FCS counts, PCS errors, PHY diagnostics and configuration. A channel fault is one candidate, but CRC alone does not locate the corruption. Compare known-good traffic, interface timing and mode settings, then vary one physical or configuration factor at a time.
Common trap: Rewriting the driver first.