At MSS 150 the measurable good put over IPv4 is:
100 * ((150) / (150+20+20+8+4+38)) = 62.5%
of the gross rate, while at MTU 1500 → MSS 1452 it is
100 * ((1452) / (1452 +20+20+8+4+38)) = 94.16%
of the gross rate…
so the maximum throughput @MSS150 is:
2.5Gbps ethernet: 2.5*0.625 -> 1562 Mbps
1.0Gbps ethernet: 1.0*0.625 -> 625 Mbps
so:
omnia:
100 * 175.49 / 1562 = 11.23%
100 * 208.73 / 1562 = 13.36%
i3-13100:
100 * 526.76 / 1562 = 33.72%
100 * 696.81 / 1562 = 44.61%
But this is a tough test since most routing duty is per-packet and not per byte, so MSS150 results in an almost 10-times higher load on the router…
And yes, PPPoE is not free, but I guess that would be true for any other kind of tunneling as well. This is where DOCSIS-ISPs actually do well, as most use DHCP to assign addresses and do not enforce another end-user visible tunneling, giving CPE more breathing room.
Side-note:
Now, there is a bit of irony here, s PPPoE was (partly) invented to allow ISPs to continue their time-based internet charging like in the analog modem days (often using PPP), even though most fixed internet access links are either “flat-rates” or charged by volume… however it is not that time-based charging, but the generic tunneling that made PPPoE survive IMHO. (In Germany the incumbent also is forced by the regulator to use PPPoE for its bitstream access contracts to its resellers, but I am sure that could be changed).
Interesting thought, would love to see results, however due to the 20byte higher per packet overhead that NAT saving will need to overcome that ~100*20/1500 = 1.3% lower throughput.
Thanks for the additional information on why PPPoE is still used.