@bp81 @Gertjan ,
This was client to site tunnel.
Eventually there was no true problem, my way of testing with single tcp stream of iperf3 was bad idea.
OpenVPN single stream can be awfully slow, max those 40mbps. If there is single packet lost, tcp windows goes back to lowers value.
If I do iperf3 with parallel connections then I come to point that my download/upload are more or less the same.
Cant explain why iperf3 upload test with single stream gets max, while download gets ~40-50mbps
Nevertheless, my conclusion is that OpenVPN is particularly bad for those older protocols which use single tcp stream (ssh,scp, ftp, rdp etc)
While those that use multiple streams, such as web browsing will get maximum speed.
If I do test on speedtest.net i get almost maximum.
This is without any special tweaks, AES-NI turned on, AES-GCM with ECDH without dco and any special mtu/mss buffer changes.
Thank you for you willingness to help guys.