Virtual Leased Line Services
7210 SAS M Services Guide Page 167
MAC Resources
Epipe services are point-to-point layer 2 VPNs capable of carrying any Ethernet payloads. 
Although an Epipe is a Layer 2 service, the 7210 SAS M Epipe implementation does not perform 
any MAC learning on the service, so Epipe services do not consume any MAC hardware 
resources.