/usr/src/virtualbox-7.0.10/vboxnetflt/linux/VBoxNetFlt-linux.c line 50 reads:
#if RTLNX_VER_MIN(6,5,0)
But the current kernel is still 6.4. So you have to change the line into
#if RTLNX_VER_MIN(6,4,0)
in order to succeed. The kernel developers moved functions from
<linux/inetdevice.h> to <net/gso.h>, which could otherwise not be found.