@Harvy66:
Doing a quick wiki, FIPS 140-2 is about physical security.
Security Level 2 improves upon the physical security mechanisms of a Security Level 1 cryptographic module by requiring features that show evidence of tampering, including tamper-evident coatings or seals that must be broken to attain physical access to the plaintext cryptographic keys and critical security parameters (CSPs) within the module, or pick-resistant locks on covers or doors to protect against unauthorized physical access.
It's logically impossible for software to comply with this.
FIPS 140 seems to be about cryptographic modules. pfSense/FreeBSD may use some cryptographic modules, but are not themselves cryptographic modules.
@jridings: Perhaps a better question would be are "Netgate pfSense Security Gateway Appliances" FIPS 140-2 compliant? Looking over the wiki it appears that any device could be compliant as long as it had a special certified encryption board. It that case it is just about the physical hardware being certified and no off-the-shelf components will work. Maybe if you installed a certified board into your build for it to do the cryptography work that would pass? But finding one that has BSD drivers and getting it to work with pfSense could be a challenge. I don't see anything that says the entire device must be certified, only the hardware responsible for encrypting but I'm not really sure on that.