This seems to show up only with -e
and for me only on my VPN interface, e.g.:
> sudo tcpdump -enn -i utun1
...
11:35:22.440690 AF IPv4 (2), length 32: 1.2.3.4.1234 > 1.2.3.5.1234: [|domain]
Edit: Testing with Wireshark, it seems that VPN interfaces lack an Ethernet header. It's still not clear to me what "AF" is supposed to mean though, but it seems to be standing in for where the link layer addresses would usually go.