I've never heard of anyone getting pass-thru inbound PPTP working through a SME server (but I haven't looked at this for a year or more).
If you feel you have the correct rules in place in /etc/rc.d/init.d/masq then you might want to verify the ultimate product of those rules using the following commands:
iptables -L -n -t filter
iptables -L -n -t raw
iptables -L -n -t mangle
iptables -L -n -t nat
The relevant lines on my relatively-uncomplicated SME gateway/server are:
# iptables -L -n -t filter
...
gre-in 47 -- 0.0.0.0/0 0.0.0.0/0
denylog 47 -- 0.0.0.0/0 0.0.0.0/0
...
Chain gre-in (1 references)
target prot opt source destination
denylog all -- 0.0.0.0/0 !196.255.186.xxx
ACCEPT all -- 0.0.0.0/0 0.0.0.0/0
As a result, ALL inbound GRE packets whose destination is not the WAN IP of my SME server are denied...
Also, the 'denylog...' rule is dynamically changed whenever my dynamic WAN IP changes, so it's less obvious how to disable this rule when looking at /etc/rc.d/init.d/masq
If you get it working, please share your details with us so we can create/update a wiki page for this.