Tunneling to a MX using VPN or L3 roaming does nearly the same thing. Both modes use a VPN tunnel between the AP and MX. The only difference is VPN mode allows for split tunneling config.
Because both MX tunnel modes use VPN the crypto process will limit the max throughput. This number varies by AP platform. Old APs will suffer more than newer APs. But even on new APs like the MR56 max throughput could be cut by as much as 50% when VPN tunneling to a MX.
Distributed L3 Roaming (DL3R) doesn't use VPN and therefore doesn't suffer from the crypto overhead. Additionally, DL3R doesn't require the additional cost of MX hardware, licensing, resiliency considerations like single MX or MX HA, placement of the MXs, etc.
DL3R roaming also allows for more segmentation. Tunneling to a MX requires you to set the egress VLAN or interface. So, it still is placing all clients on a given SSID into a single subnet. DL3R uses AP tag to VLAN ID association which is far more flexible. We have an example of this config in our DL3R doc.
The real use case for MR to MX is for teleworker deployments or where the AP is traversing an untrusted network like the Internet to reach the MX..
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