A quick update, just in case it can help anyone else trying to accomplish a similar task…
@calebh:
a single NAT rule got the job done!
It almost did! My attention was redirected to another project before I could completely test the theory. Adding the NAT rule did, in fact, allow the Backup firewall to access the resources on the host in subnet A, however, the Master firewall could not access the same resources via the virtual IP. So it appears that a firewall in an HA cluster can not fully route packets to the VIP while it is the Master? If someone knows how to address that issue, please do share! To address the issue, in pfBlockerNG on the firewalls for subnet B, I've added both the real IP of the host in subnet A (this will be used by the Master), as well as the VIP used by the firewalls for subnet B (this will be used by the Backup). Which ever list entry isn't the one intended for the respective firewall will timeout on that firewall, but it will get the same content via the entry intended for it.