@n8lbv
You are main focusing one point from several available.
Entire pfSense is multi or single core
Underlying system FreeBSD
WAN part ist single or multicore pending on the
usage of PPPoE or not. (PPPoE = single queue not
PPPoE = multi queues) One queue per each CPU
core is able to use
OPNvpn package is taking advantage of multi CPU
cores usage or not.
It all plays together and not something alone.
You may be able to tune some things here in the game
according to your hardware and use case, like;
mbuf amount
mbuf size
queues amount
queues length
queues size