When an SSID is tunneled in Layer 3 (L3) roaming mode to a concentrator (like a Meraki MX security appliance or another wireless access point), the concentrator indeed acts as the RADIUS authenticator.
The source IP address of the RADIUS requests in this scenario is typically the IP address of the concentrator's Internet-facing interface (WAN IP). This is because the concentrator is the device interfacing directly with the RADIUS server over the network.
However, the exact behavior may depend on the specific configuration and features of the concentrator. For example, if the concentrator supports multiple VLANs and is configured to use a different source IP for each VLAN, then it could potentially use different source IPs for RADIUS requests coming from different VLANs. But this would typically require specific configuration and is not the default behavior.