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On most platforms/IOSs, I don't believe shapers account for L2 overhead. The reason I believe this, I found one platform/IOS that noted the shaper had the (special) feature of accounting for L2 overhead.
I don't know what the situation is for rate and load counters.
Perhaps the easiest method to find out would be to use a bandwidth tester, one that can push full line rate, against the ports and/or shaper you want to analyze. While port or shaper is subject to full line load, examine stats.