EoIP over VPN - Help with packet overhead and MSS calculation

The less encapsulations the better. So let’s translate your list to highlight this:

  • PPTP + EoIP/IPsec => EoIP over IPsec over PPTP
  • L2TP/IPsec + EoIP => EoIP over L2TP over IPsec (causing issues if two such clients are NATed to the same public address, see the reason and the solution)
  • L2TP + EoIP/IPSec => EoIP over IPsec over L2TP
  • SSTP + EoIP => EoIP over SSTP
  • IPSec/IKEv2 + EoIP => EoIP over IPsec

So the real choice should be among the last two. SSTP is somewhat simpler to understand and configure but it uses TCP as transport which makes it a bad choice for any UDP based real-time application (such as VoIP or video streaming using UDP); it has its drawbacks also for TCP applications, and I’m afraid that PPPoE is closer to UDP in terms of preferred handling of packet loss.

So my choice would definitely be the last one.