How I understood:
If you want to benefit from HW offload where possible (for those devices where it is supported), using bridge for setting up VLANs is the default way already for quite some years.
I'm specifically talking about the use-case where I have a Trunk Port on my MikroTik Router which goes with a bunch of tagged VLANs to a Switch. For every VLAN there is a Interface with Address assigned on the MikroTik (LAN IP).
Is there still bridge HW offloading in such a scenario where Interfaces and not just "switching" are involved?
Important thing to understand is what exactly gets offloaded from bridge to switch chip: it's passing frames between ports, attached to switch chip (typically they're either RJ45 or SFP ports, always consult block diagram of particular device), and which are members of same bridge. Additionally switch chip handles adding/stripping VLAN headers in case when port is untagged member of a particular VLAN.
However, anything related to router's IP stack (including vlan interfaces) is entirely processed by CPU (unless device is capable of L3HW offload).
So using bridge with single physical port doesn't allow any offload to hardware (untagged "VLAN" in this case doesn't need any VLAN tag manipulation and adding VLAN tag by switch chip actually means slightly more CPU processing due to use of vlan interface).