I found the make.log from dkms : exact error is
CC [M]
/var/lib/dkms/virtualbox/7.0.10/build/vboxnetflt/linux/SUPR0IdcClient-linux.o
/var/lib/dkms/virtualbox/7.0.10/build/vboxnetflt/linux/VBoxNetFlt-linux.c:
In function ‘vboxNetFltLinuxForwardToIntNetInner’:
/var/lib/dkms/virtualbox/7.0.10/build/vboxnetflt/linux/VBoxNetFlt-linux.c:1570:40:
error: implicit declaration of function ‘skb_gso_segment’; did you
mean ‘skb_gso_reset’? [-Werror=implicit-function-declaration]
1570 | struct sk_buff *pSegment = skb_gso_segment(pBuf, 0
/*supported features*/);
| ^~~~~~~~~~~~~~~
| skb_gso_reset
Thus it seems skb_gso_segment disappeared from kernel headers
--
Erwan David