Thought I should update this - since v2.0.3 the setting I mention in my OP has been moved.
It is now on the Preferences / Bandwidth screen and is called "Apply rate limit to transport overhead". Unchecking this option does the same thing as setting net.calc_overhead to false.
Applies to v2.0.3 and v2.0.4 (and possibly higher unless they change it again!)
At a guess, turning it off will disable rate limited on UTP connections. Probably a bad idea if you have rate limiting set in the first place, so I would leave that one turned on.
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