By the name of it, it should behave the same as if you connected your two CCRs together using a patchcord.

I believe
...
L2 connections can be established using zerotier (but relying on a third party)

EVPL is not connected to internet, so Zerotier makes no sense here.

Finally I am not sure but EOIP over wireguard may give you L2 over the tunnel (self contained)

The question is whether the OP trusts the service provider regarding eavesdropping on the service, and whether the regulation applicable for their business allows them to do so.

If the trust is missing, then a ciphered tunnel has to be established. And since Mikrotik currently only supports ciphering of L3 traffic, some kind of L2 over L3 tunnel is required for L2 transparency, which leaves us with a choice between EoIP and BCP, each having its pros and cons.

@networkrevolt, if you do need encryption, what is the MTU provided by the EVPL service provider, and what is the required MTU? This determines the choice of L2 tunnel type. With EoIP, it is easier to configure VLANs, with BCP, it is easier to deal with MTU limitations.

That answers the doubt that dawned on me later, whether you are actually going to use that EVPL or provide it to someone else.

But you haven't answered the other questions - do you need to encrypt the traffic between your CCRs?

All encryption protocols currently available at Mikrotik handle only L3 (IP) traffic. For performance reasons, you have to choose between IPsec and Wireguard. Wireguard is simpler to set up, IPsec is more flexible (which doesn't matter in your application) and may or may not allow more bandwidth thanks to hardware encryption - Wireguard throughput figures are not published on the product page. As CCR2004 can (according to the product page) only run ROS 7.x, you have no choice and thus Wireguard is available. However, check whether use of Wireguard is compliant to the relevant legislation, it's a relatively new protocol.

For L2 tunneling over IP, you have to choose between EoIP and L2TP+BCP. Of the two, EoIP is easier to set up and has no problems with vlan-filtering on a bridge; L2TP+BCP is better to overcome MTU related issues, but you'd have to use bridge stacking to permit vlan-filtering to work. Since the EVPL declares to support jumbo frames, MTU should not be a concern even with EoIP.

Of other types of L2 tunnels, VPLS does not use IP as transport so cannot be encrypted, PPTP+BCP has no advantage as compared to L2TP+BCP, and SSTP+BCP can be used without IPsec or Wireguard as it provides also IP encryption but it has poor performance.

They want to send all traffic over this and internet.

Should I read this that they will have separate internet connectivity in each building? If yes, will it use the same physical infrastructure like the EVPL?

Can VXLAN be used:

Yes, sure it can, I forgot about it, as I'm still a bit ROSv6-centric

The advantages as compared to EoIP should be that it is not a Mikrotik-proprietary tunnel, the multipoint capability, and to some extent also the fact that it uses UDP rather than GRE as transport. None of these plays a role in this particular scenario - once a third site will be added, this will change.

I think we need to know whether they want to connect the two sites together at Layer 2, the same subnet addressing at both sites etc.

From the OP:

if so how would you set it up with the vlan

So I'd say transport of VLANs across the link is planned (remember they are extending an existing network an probably want to keep its general structure unchanged). But yes, a lot of guessing here, @networkrevolt seems to be typing on a mobile phone

OK. Is the information provided so far about the L3 encryption options and L2-over-L3 tunneling options sufficient?