If you can't identify from the frame alone and need state from the pppoe
server or some statistics then it's going to be trickier.
Yes, is possible to identify the frames alone from macs and ethernet
protocol only, in a stateless manner, but it must be rejected only the
"noisy" macs. As a very simplistic description the pppoed protocol is
used to create and terminate pppoe sessions (frames with 0x8864
ethernet protocol) which encapsulates IP frames by signing and even
encrypting them. Thus is very important to let the good and legitimate
macs to send/receive such frames in order to create/terminate pppoe
sessions.