Is it possible to integrate TMG 2010 WITHOUT creating L2TP VPN tunnels by users ?
NO, it is NOT possible, as TMG is as advanced version or an upgraded version of the ISA 2006 server which is essentially an OUTBOUND facing internet proxy that provides AV, AM and IDS to users connecting from an internal network (green side) out to websites and resources on the Internet (red side). TMG can still be used as an inbound PPTP VPN server which it supports (reverse proxy).
Thus TMG 2010 will ONLY allow users the ability to establish an L2TP VPN to their corporate network. Our lab tests also confirm - it works as intended.