Tap-device which will be created if bridged networking is used uses same mac-address as bridge network

I use HomeAssistantOS as a VM within incus. For that I have created a bridged network and the eth0 device is in this bridge:

ip link show (on the incus host):
1: lo: <LOOPBACK,UP,LOWER_UP> mtu 65536 qdisc noqueue state UNKNOWN mode DEFAULT group default qlen 1000
link/loopback 00:00:00:00:00:00 brd 00:00:00:00:00:00
2: eth0: <BROADCAST,MULTICAST,UP,LOWER_UP> mtu 1500 qdisc pfifo_fast master br0 state UP mode DEFAULT group default qlen 1000
link/ether d8:3a:dd:d5:92:23 brd ff:ff:ff:ff:ff:ff
3: br0: <BROADCAST,MULTICAST,UP,LOWER_UP> mtu 1500 qdisc noqueue state UP mode DEFAULT group default qlen 1000
link/ether a6:a0:05:ef:18:86 brd ff:ff:ff:ff:ff:ff
4: docker_gwbridge: <BROADCAST,MULTICAST,UP,LOWER_UP> mtu 1500 qdisc noqueue state UP mode DEFAULT group default
link/ether 02:42:5d:0a:1f:a7 brd ff:ff:ff:ff:ff:ff
13: vethf731b87@if12: <BROADCAST,MULTICAST,UP,LOWER_UP> mtu 1500 qdisc noqueue master docker_gwbridge state UP mode DEFAULT group default
link/ether 52:14:4f:99:c9:b7 brd ff:ff:ff:ff:ff:ff link-netnsid 2
33: veth82da4ef@if32: <BROADCAST,MULTICAST,UP,LOWER_UP> mtu 1500 qdisc noqueue master docker_gwbridge state UP mode DEFAULT group default
link/ether 62:53:3d:91:2e:ff brd ff:ff:ff:ff:ff:ff link-netnsid 4
36: tapc6a88054: <NO-CARRIER,BROADCAST,MULTICAST,UP> mtu 1500 qdisc mq master br0 state DOWN mode DEFAULT group default qlen 1000
link/ether a6:a0:05:ef:18:86 brd ff:ff:ff:ff:ff:ff

When I start HomeAssiastant a new tap-device is created (see above). For my understanding the new tap device connects the network card within the vm to the bridged network br0.
But for this to work the tap device has to have another mac address than the br0 network so the raspi and the vm get different ip addresses and the packets are routed to the right os (the host os and the HassOS within the vm).

Here is the default profile of incus:
name: default
description: Default Incus profile
devices:
br0:
name: br0
nictype: bridged
parent: br0
type: nic
root:
path: /
pool: default
type: disk
config:
limits.cpu: ‘2’
limits.memory: 2GiB
snapshots.schedule: ‘@weekly
snapshots.expiry: 1M
project: default

Best regards, Johann