It's not a SwitchOS (which can and should be ignored) versus RouterOS issue, more that Mikrotik is limited by the capabilities of the off-the-shelf switching So

It's not a SwitchOS (which can and should be ignored) versus RouterOS issue, more that Mikrotik is limited by the capabilities of the off-the-shelf switching SoCs they have to use due to their size. Once you run into limitations there (which can already be due to something like "needing to use VLANs"), it's all CPU-based, which isn't necessarily a problem (the amount of switching performance you get out of a Tile-based 'router' is pretty amazing). The most interesting piece of documentation about any piece of Mikrotik kit is the block diagram, followed by close reading of the L2/L3 offload docs...