vlan VS eoip tunnel

Hi, I have a question …
What is more efficient to use vlan or eoip tunnel?

I use it to connect an ap with the ccr that the pppoe server has.

I do not know if it is better to assign a vlan to the ap, so then I have to add it to the swich that is normally connected and also configure it in ccr where the pppoe server is. Or I create an eoip tunnel from the ap to the ccr assuring each one its id tunel

How much of the two solutions is more optimal or better? If both were familiar, what do you recommend for performance / safety?

As always very grateful to your help …

If you can, use vlan.
EoIP is made to bring you L2 in a L3 environment, no need to use that if you’re already L2.
Plus EoIP slowers MTU, this means packet fragmentation.