Sun May 06, 2018 12:48 pm
My 5 cents ... I might be wrong.
MTU is property of an interface and is upwards limited by capacity of underlying layers. Nowadays it's mostly limited by configuration setting though. It is a property of particular transport layer (as defined by OSI), without stating explicitly one can only assume, in this particular case it is MTU for L3 (IP layer) including it's overhead.
actual MTU is actual value and depends on many factors, including physical link properties, potential protocol overhead and possible negotiation with remote device (in case of PtP connections). It is equal or less than MTU (described in previous paragraph)
L2 MTU is similar, but for ethernet layer. Modern ethernet chips support large frames that allow for either jumbo-frames (in your case up to 4k bytes) or fancy ethernet functionality such as VLAN, MPLS and other (which add some protocol overhead but to maintain standard L3 MTU of 1500 bytes, L2 frames need to get larger).
max L2 MTU is FYI and max value you can set AS L2 MTU when configuring particular port.
Example: PPPoE over VLAN: negotiated L3 MTU for PPPoE connection can be 1480 bytes. That connection is piggy-backing VLAN with actual MTU 1500 bytes, configured MTU same 1500 bytes and L2 MTU 1594 bytes. That VLAN is using ethernet port with MTU 1500 bytes, but with L2 MTU being 1598 bytes. So you can see that physical device (ethernet port) has L2 MTU large enough to accomodate many "L2.5" protocols with their overhead and still come out with standard L3 MTU of 1500 bytes. PPPoE is slightly different story as it does depend on remote end (and possibly a few moxes in between) which might not offer larger L2 MTU, hence resulting MTU 1480 bytes.