this test confirm the issue
http://forum.mikrotik.com/t/10-gig-over-eoip-tunnel-it-is-possible/92210/1
1.7 Gig IPSEC encrypted (1500 MTU) - Minimum of 25 to get max throughput.
something like 68mbps per tcp connection
maybe using smb3.0 can improve the situation using multiple connections per transfer