Jean,
Yes, I like IPCop for the default services it offers out of the box. IPSEC VPN that is easy to setup and configure, port forwarding is easy to use, and it's firewall has DMZ capability for more flexibility. I just found that SME addons such as IPSEC VPN and Port Forwarding often have problems with the latest SME release. Keeping SME stock is saving me a lot of time and frustration. I still use several SME servers, but they reside behind IPCop or on the DMZ.
IPCop is only a router, no users, no email, no file and printer sharing, etc...but it does its default functions well right out of the box. Plus, it runs on older hardware without problems and the download is tiny compared to SME.
ryan