Exactly, if you do not exactly what you're doing, don't use the TAP device (L2), use the TUN device (L3). The TUN device can be setup in two modes:
- normal mode, where each client gets it's own subnet, a bit wastful but very transparent to understand
- the multiple mode, where each client gets an address in the common ip range, but the traffic is still routed and not bridged. This is quicker to setup for multiple clients, but a bit less transparent.
Do NOT use NAT when not strictly required (i.e. only use it toward your ISP). It will give all sorts of surprises (like the above).