| hme0: status=20001<GOTFRAME,NORXD>
| hme0: status=30001<GOTFRAME,RXTOHOST,NORXD>
| hme0: status=20001<GOTFRAME,NORXD>

NORXD means the hme is unable to find any available
ring descriptors for the frames it's receiving.  

The last modification to hme was on Jul 7, so that's
unlikely to be the problem.

Make sure you do a clean build.  If that doesn't work,
you can try reverting to version 1.39 of sparc64/dev/iommu.c
and see if that solves your problem.

Eduardo