Hi Don_Ferrario,
I would say, no. You don’t need Layer 2.
Does it hurt? A little, bit yes. You will transmit every boradcast and multicast over the tunnel.
Every DHCP Request will be sent to any device in the whole Layer2 network.
Anyway, Erik wrote a nice HowTo enable it here Outbound policies within a PepVPN or SpeedFusion tunnel
For a VoIP and files server usage, I would use a normal Layer 3 VPN.
Regards
Dennis