[zokier]

One example usecase would be to try to tunnel something like BOOTP/DHCP/PXE/TFTP stack, which iirc is bit tricky with only L3 tunneling.

[simonjgreen]

Yes, this is common among those who don't understand how DHCP Relay works

[systems_glitch]

Many don't, and I suspect searching for "how to do on VPN" yields "turn on Layer 2 tunneling."