There doesn't seem to be any reason to restrict MAC address
matching to source MAC addresses in set types bitmap:ipmac,
hash:ipmac and hash:mac. With this patch, and this setup:

  ip netns add A
  ip link add veth1 type veth peer name veth2 netns A
  ip addr add 192.0.2.1/24 dev veth1
  ip -net A addr add 192.0.2.2/24 dev veth2
  ip link set veth1 up
  ip -net A link set veth2 up

  ip netns exec A ipset create test hash:mac
  dst=$(ip netns exec A cat /sys/class/net/veth2/address)
  ip netns exec A ipset add test ${dst}
  ip netns exec A iptables -P INPUT DROP
  ip netns exec A iptables -I INPUT -m set --match-set test dst -j ACCEPT

ipset will match packets based on destination MAC address:

  # ping -c1 192.0.2.2 >/dev/null
  # echo $?
  0
Reported-by: Yi Chen <yiche@redhat.com>
Signed-off-by: Stefano Brivio <sbrivio@redhat.com>
Signed-off-by: Jozsef Kadlecsik <kadlec@blackhole.kfki.hu>