On one side MariaDB documentations states for:

max_allowed_packet (server): "If this value is changed, it should be changed on the client side as well."

net_buffer_size (mariadb-dump): "If you increase this variable, you should also ensure that the net_buffer_length variable in the MariaDB server is at least this large."

On the other hand the defaults are:

SQL> SHOW GLOBAL VARIABLES LIKE ...
----------------------------+

----------------------------+

mariadb-dump --help | grep -e buffer -e allow
max-allowed-packet 25165824 -> conflict with docu
net-buffer-length 1046528 -> conflict with docu

mariadb --help | grep -e buffer -e allow
max-allowed-packet 16777216 -> OK
net-buffer-length 16384 -> OK

So make the docu fitting the defaults or the other way around...

Sources:
https://mariadb.com/kb/en/server-system-variables/#max_allowed_packet
https://mariadb.com/kb/en/mariadb-dumpmysqldump/