Here is the calculation (back up with 'tcpdump' traces) used to arrive at the 1368 value:
Rationale for "link-mtu 1368"
results in 'tunX' MTU 1325
1325 # tunnel inner MTU
43+ # openvpn and ssl packet overhead
1368= # in practice max size is 1367, only see 1368 when packet splits
20+ # IP header
12+ # IP time-stamp option
20+ # TCP header
1420= # effective tunnel outer MTU
1380 # TCP MSS value forced by ASA 5500
20+ # IP header
20+ # TCP header
1420= # effective tunnel outer MTU
1325 # tunnel inner MTU
20- # IP header
20- # TCP header
1285= # default TCP MSS for connections through tunnel
MSS 1380 value force by Cisco ASA 5500.
By default configuration directive
"sysopt connection tcpmss 1380".
NOTE: Linux default MSS is 1460 (1500 - 40).