With TCP, "spoofing" in the traditional sense isn't possible: bidirectional communication is required to set up the stream. The biggest threat is an accumulation of half-open connections in the queue, which can be mitigated with
SYN cookies. You don't need to block the SYN, you just need to forget you sent the SYN+ACK unless you get an ACK back.
This would, in effect, be a SYN-flooding DoS attack with single (forged) origin IP. IP spoofing is difficult to do, useless with TCP, and easy enough to thwart that an attacker would probably just use real IP addresses and bring connections up all the way (a
real DDoS attack!) if they wanted to make an impact.
You mention you're an ISP... if you want to be quite sure you can trust the source IP address, you could tunnel traffic from your customer-facing network(s) to your servers and drop anything arriving via the Internet that ought to be coming via the tunnel. This would make your Linode a part of your internal network, in a way, and allow you to use similar ingress/egress policies. Bonus points for giving it a customer-facing IP within your AS...
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