The level 3-only tunnel is motivated as "the cleanest approach for ensuring authenticity and attributability of the packets" (in the whitepaper), but in fact every claim and routing algorithm described (needed since the tunnel is many-to-one) would work equally well substituting "ip address" with "mac address" (i may be missing something, but for sure it's not explicit anywhere). And indeed imho it would be less surprising to have an "allowed mac address" option in the configuration than an "allowed ip address": it's already common practice to white-list mac address of physical endpoints (in office). I'm toying with the idea of forking the driver code to adapt it to ethernet frames as i don't think it would need any big rewrite but i'm realizing my inexperience in writing kernel code.