Here is the info from pix 6.3 doc about the 1380 mss algorithm:
1380 data + 20 TCP + 20 IP + 24 AH + 24 ESP_CIPHER + 12 ESP_AUTH + 20 IP = 1500 bytes
From http://www.networksorcery.com/enp/protocol/gre.htm:
The gre headers can be 24 bytes max. (it depends upon the gre version).
The smallest ip header is 20 bytes, not 40. The tcp and udp headers have a min of 20 bytes.
If you do not use AH in any of your ipsec packets, you could account for gre in those 24 bytes, so the pix default mss of 1380 should work for you. If you do use AH then use an mss of 1380-24=1356.
Don't use AH if you perform NAT and/or PAT between the endpoints because the AH check will fail.
I hope this helps.