I'm having the very same problem and a quick search reveals that there
are more people out there experiencing this. My workaround was not to
uncomment the line in the original file located in /lib, but to create
an superseding config:
sudo systemctl edit openvpn@server
Then increasing the limit:
However, it's just a workaround.
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The LimitNPROC line in /lib/systemd/system/openvpn@.service has to be
commented out in order to be able to start OpenVPN
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