When creating a TUN device in Linux, on my machine the created TUN device has following flags:
<POINTOPOINT,MULTICAST,NOARP,UP,LOWER_UP>
Clearly MULTICAST is listed in there but not BROADCAST. Since TUN device works with IP packets, it's the program that handles the TUN device file that should decide what to do with packets sent to broadcasting address. Moreover, it's also legal for applications to send packets to broadcasting address on TUN device even if BROADCAST flag is not listed on this device.
So why doesn't TUN device have BROADCAST flag?
EDIT: Sorry for the confusion. By TUN device, I don't mean specifically the way OpenVPN uses for tunneling. I mean TUN device in Linux (or other Unix) like described here: http://www.kernel.org/doc/Documentation/networking/tuntap.txt