Indeed 802.11n is the root cause for the BSOD with Lumia tethering. I also learned (with some hints) that disabling 802.11n Mode is workaround for the issue.
I've Intel Centrino Advanced-N 6205 and setting I toggled was Control Panel->Network and Internet->Manage Wireless Networks->Adapter Properties. Then press Configure, select Advanced tab and set 802.11n Mode as Disabled.