I recently updated to FreeBSD 14 while keeping the same configuration otherwise.  I just experienced a kernel panic which appears to have been caused by ipfw.

From kgdb:

Unread portion of the kernel message buffer:


Fatal trap 12: page fault while in kernel mode
cpuid = 1; apic id = 02
fault virtual address   = 0x0
fault code              = supervisor read data, page not present
instruction pointer     = 0x20:0xffffffff81008300
stack pointer           = 0x28:0xfffffe00aece5380
frame pointer           = 0x28:0xfffffe00aece5380
code segment            = base rx0, limit 0xfffff, type 0x1b
                        = DPL 0, pres 1, long 1, def32 0, gran 1
processor eflags        = interrupt enabled, resume, IOPL = 0
current process         = 91770 (python3.10)
rdi: fffff80095e17998 rsi: 0000000000000000 rdx: 000000000000003c
rcx: 000000000000003c  r8: fffff80095e17998  r9: ffffffff80c67b10
rax: fffff80095e17998 rbx: fffff80095e17900 rbp: fffffe00aece5380
r10: 0000000000000000 r11: fffffe00aece5610 r12: 000000000000003c
r13: 0000000000000068 r14: 0000000000000006 r15: fffff801e118cc00
trap number             = 12
panic: page fault
cpuid = 1
time = 1711859735
KDB: stack backtrace:
#0 0xffffffff80b9009d at kdb_backtrace+0x5d
#1 0xffffffff80b431a2 at vpanic+0x132
#2 0xffffffff80b43063 at panic+0x43
#3 0xffffffff8100c85c at trap_fatal+0x40c
#4 0xffffffff8100c8af at trap_pfault+0x4f
#5 0xffffffff80fe3ac8 at calltrap+0x8
#6 0xffffffff80bda858 at m_pullup+0x1c8
#7 0xffffffff82e39516 at ipfw_chk+0x11f6
#8 0xffffffff82e3e3f4 at ipfw_check_frame_mbuf+0xd4
#9 0xffffffff80c871d8 at pfil_mbuf_out+0x38
#10 0xffffffff80c68362 at ether_output_frame+0xe2
#11 0xffffffff80c68198 at ether_output+0x688
#12 0xffffffff80d02156 at ip_output+0x1266
#13 0xffffffff80d1b4ef at tcp_default_output+0x1eef
#14 0xffffffff80d2c70e at tcp_usr_ready+0x18e
#15 0xffffffff80b413e5 at sendfile_iodone+0x115
#16 0xffffffff80b40703 at vn_sendfile+0x1163
#17 0xffffffff80b41779 at sendfile+0x119

It appears this was caused by ipfw, and it looks like possibly it would have been applying some layer-2 rules, which may be somewhat less commonly exercised.

In case it helps, here are my ethernet ipfw rules:

00010 deny ip from any to any MAC any 54:e0:19:92:69:ba in recv em0
00010 deny ip from any to any MAC any 9c:76:13:14:64:08 in recv em0
00020 allow ip from any to any MAC any any via em0

(These rules block-list a few devices on my home network which occasionally advertise themselves via ARP as the network's router.)

I will try disabling layer-2 for now, as I have employed a different workaround for the devices on my LAN that I needed to block, and see if that prevents a recurrence.  I'll also keep my vmcore around in case there are any commands someone wishes me to run against it.