The type apparently is 'tun':
admin@ubnt# set firewall options mss-clamp interface-type ipsec Interface type must be "pppoe", "pptp", "tun", "vti", or "all"
So now according to your suggestion I have:
admin@ubnt# show vpn l2tp remote-access mtu mtu 1392 admin@ubnt# show firewall options mss-clamp { interface-type tun mss 1352 }
This results in Windows sending a segment length of 1406, with retransmissions, no good. Then I reduced the mss to 1252. The segment size did not change. The clamp has no effect.
Then to better match the SonicWall, I reduced to:
admin@ubnt# show vpn l2tp remote-access mtu mtu 1338 admin@ubnt# show firewall options mss-clamp { interface-type tun mss 1298 }
This resulted in segment size of 1352 (exactly the SonicWall). But, still retransmissions, whereas the SonicWall does not have this problem.
I tried your QOS solution, and a few variations. In all cases it actually made the problem worse.
So it looks like clamping does not work / has no effect. The size follows the l2tp MTU but not the clamp. How can I get the clamp to work?