Except there’s no such thing as layer 1/2/…/5/6 on TCP/IP. Yeah - they aren’t numbered. There is still Link/Internet/Transport/Application Layers though. Call them what you want but imo that’s a bit pedantic lol.
Yes - but that only applies from the Transport layer upwards - as it does with OSI. In OSI we just ignore Session/Presentation since they are obsoleted. Once you go downwards you have abstracted a physical electrical connection together with a link-layer MAC connection - which is not beneficial when working on those lower layers.
PPPoE is encapsulation of Layer 2 frames in Layer 3 packets in OSI terms, which is nothing too mind bending.
((sorry if i come off as a bit annoyed but OSI layer model is more than just a reference for programmers and i may have PTSD on the layer systems from Networking classes :p ))