@eiger3970-0 I have never used OpenVPN because I don't allow any access to my internal network from the Internet, I just know that such access is best achieved through a VPN. I can't help you with OpenVPN config.
Regarding passing through the NIC, this is straightforward and explained here. After IOMMU setup, simply add a new PCI Device to your pfSense VM and pick your NIC [port] from the list. After rebooting pfSense, re-run the network configurator and choose the passed-through device as your WAN interface. Note: this directly connects the NIC (port) device to your pfSense VM, it will no longer be available to any other VM - this is usually preferable because everything on the local network should be behind the firewall.
The best way to intuitively understand VPNs is by imagining that the Internet doesn't exist and you have a really long Ethernet cable connecting the external device directly to the internal network i.e. it should pick up an internal IP address from your LAN's DHCP server.
Another point about OpenVPN in particular is that it supports 'split-tunnelling', which means that you can choose which traffic on your external device is routed through the VPN. All traffic is the default option but remember that this will increase latency and use up more of your home network Internet bandwidth. Maybe you only want Remote Desktop type software to route through, or SSH apps?