[0x0]

It can't possibly an AND operation, can it? If your MAC address has a lot of zero bits you'd get a ton of false positives?

[adrianratnapala]

I think ams... is talking about masking about whatever parts of the header are not the MAC address.

Although whether even that requires AND gates depends on the details of the hardware. Maybe the appropriate bits in the buffer are just directly wired to a comparison unit.

[JdeBP]

Such an equality comparison unit would generally be an XOR-NAND combination.