If IPSec is used in a VPN, packet filtering as a method of
access control will fail due to the encryption used. But the
encrypting AH protocol may serve as access control in the packet
filter's stead. The cryptography of AH is robust enough to implement
an authentication strategy.
A packet filter can still be a part of the network, but with
simplified rules (compared to what they would be otherwise)
of filtering. Also, packet filters may be very useful on certain
network legs, such as those between the gateway end of the tunnel
and the destination host.