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PPS The NAS may extend the PPP session to the LNS which will then terminate the session.

Your router is seeing eigrp multicasts from 192.168.40.3 and since you are using ethernet which is multiaccess, your router is complaining that it is seeing eigrp adverts from a router not on its subnet. Although you can use ethernet in this way, eigrp, because it forms neighbor relationships...

Zonealarm Pro will list the local process that is initiating the call. You can see this providing you initially configure Zonealarm to prompt you when an application is requesting access.

P.S Perhaps L2TP is being used to tunnel other protocols within the same administrative domain.

The PPP session starts at the host and ends at the NAS. PPP is point to point and the client will negotiate link and authentication parameters with the NAS. The fact that you are tunnelling (L2TP) suggests that there must be another administrative domain (perhaps a reseller) that client is...

A workaround would be to install a firewall on the XP box that monitors outgoing connection requests (Internet bound) and will prompt you to grant or disallow the connection. I know it is not ideal but will give you an idea of what is initiating the calls. I have known of some windows processes...