So there is no way to use SME as a firewall, but have an internal Windows box run VPN?  That doesnt seem logical to me. IPTables is capable of forwarding protocol 47... SME uses IPTables.  This is right?  Is there a way to manually adjust the template for IPTables to add a FORWARD -p 47 -d <internal_IP> then just use port forwarding to send the ports there as well?  
THis HAS to be possible, I just dont know where/how SME generates the IPTable rules.  Does anyone know where this is done?  How does portforwarding add rules to IPTables?  Can this proccess be accessed manually for non udp/tcp protocols to be defined?