It's good to know there is a known performance issue with the TUN driver. Does the same
apply to the TAP driver?
I wouldn't expect a major difference, but it depends a lot on the network layout (which should/could be remediated using mssfix/fragment etc).
Last question I suppose would be, are there any plans that you're aware of to replace/upgrade
the TUN driver so that it performs to a similar high level as the Linux driver?
not that I am aware of - the Windows tap-win32 driver needs to interface with the closed source Windows OS and will hence be harder to maintain than the fully open source Linux tun network driver+stack.