I am configuring this device for deployment. Sorry I was not clear on that point. That is why the WAN is connected to my LAN. This device will be going over a thousand miles away and I need to set it up before it makes that journey. All of this headache just so I can remotely help (and make my life a little easier without needing to coordinate some kind of remote desktop/access). And this scenario requires the remote device to punch the hole through because their ISP uses private IPs, so the link will rely on the remote device establishing the link.
I have isolated it to the Firewall blocking the access. The default deny rule was stepping in to block it. The Firewall knows it is the S2S interface... and not the WAN. Private IP restrictions do not apply. The Default deny rule on both firewalls was blocking access. Oddly, the PC on the remote pfSense had no issues accessing my pfSense WebGUI but could not access my LAN devices... and I could not go the other direction to access the WebGUI of the remote device..
I need to review the syntax/scope on the Firewall rules again. By default, pfSense uses XXX net for Source. I had copied the allow rules to the S2S interface and updated to use S2S net. As Christian's video shows in the Firewall section, source is set to * (All). I have the tunnel working now. So sorry about wasting anyone's time.
P.S. Akismet is flagging my post as spam. Not sure why that is. Apparently it won't allow me to add images with the post.