tun/tap are fundamently different. personally i'd allways use tun if you are not bridging. Routing over tap is just causing yourself more trouble then needed.
tun will almost allways result in better throughput.
quote from openvpn website:
Now lets see benefits and drawbacks of TAP vs TUN.
TAP benefits:
behaves like a real network adapter (except it is a virtual network adapter)
can transport any network protocols (IPv4, IPv6, Netalk, IPX, etc, etc)
Works in layer 2, meaning Ethernet frames are passed over the VPN tunnel
Can be used in bridges
TAP drawbacks
causes much more broadcast overhead on the VPN tunnel
adds the overhead of Ethernet headers on all packets transported over the VPN tunnel
scales poorly
TUN benefits:
A lower traffic overhead, transports only traffic which is destined for the VPN client
Transports only layer 3 IP packets
TUN drawbacks:
Broadcast traffic is not normally transported
Can only transport IPv4 (OpenVPN 2.3 adds IPv6)
Cannot be used in bridges