We recently switched a bunch of stuff from OpenVPN to Wireguard. A number of the links were OpenVPN layer 2 tunnels to pass, of all things, Novell Netware running on IPX (the particular situation precludes switching to TCP/IP for those customers). Now, layer 2 tunneling is being performed using RFC 3378 EtherIP, and it's much more performant, not to mention easier to manage.
Old and new systems are running OpenBSD.