Sorry guys for necroing, but I did it, because google comes up with this thread if someone searches for OpenVPN in combination with WIndows XP and the TAP driver.
What does in fact help to solve the problem, is the forked OpenVPN v2.5.4 for Windows XP. We recompiled the driver, added support for 1 GBit/s network connections, which has be capped to 10 MBit/s before and removed problems with the cat file of the original TAP driver for Windows XP. Download this one here:
https://sourceforge.net/projects/openvpn-for-windows-xp