L1~L4 TCP/IP

I hope you are clear about How works Mac-address, IP-address, TCP/UDP-Port to Control TCP/IP sessions.

1) Mac address is only for devices that are directly physically connected.
All NICs will have different addresses by manufacturing.
Same MAC address on peers is not a problem to connect with other peers out of Physical Connection.

( it’s different with IP address working)

2) destination IP address is for choosing a network interface port(different from TCP/IP port.) in the network device.
All IP addresses must be unique on the internet. ( exp. IP anycasting and ..for controlling traffic tech.)

3) TCP/IP port is for delivering data to a proper application.
well known port: ~1024 (HTTP/80 and SSH/22 so on). you can check it from /etc/services (in a LINUX).