Yes, ipset is part of Linux Netfilter: https://en.wikipedia.org/wiki/Netfilter#ipset
dnsmasq under (Free)BSD just re-uses this name in the config file, but internally implements ip-based storage via BSD's Packet filter (PF) tables. And OPNsense itself can reference PF tables via external firewall alias.
Not sure (and also wondered), where this documentation is. But I can confirm it definitely works. There already was a post in this forum, let me search for it.
// Edit
https://github.com/opnsense/core/issues/4145#issuecomment-1208889357
https://forum.opnsense.org/index.php?topic=27650.0
// Edit 2:
To clarify, as terminology is a bit confusing: ipset and PF don't work together. Rather dnsmasq uses a different implementation under BSD (PF tables) than under Linux (ipset) to manage IP sets. dnsmasq in BSD just re-uses the term "ipset" to refer to general concept of fast IP lookup storages.
dnsmasq under (Free)BSD just re-uses this name in the config file, but internally implements ip-based storage via BSD's Packet filter (PF) tables. And OPNsense itself can reference PF tables via external firewall alias.
Not sure (and also wondered), where this documentation is. But I can confirm it definitely works. There already was a post in this forum, let me search for it.
// Edit
https://github.com/opnsense/core/issues/4145#issuecomment-1208889357
https://forum.opnsense.org/index.php?topic=27650.0
// Edit 2:
To clarify, as terminology is a bit confusing: ipset and PF don't work together. Rather dnsmasq uses a different implementation under BSD (PF tables) than under Linux (ipset) to manage IP sets. dnsmasq in BSD just re-uses the term "ipset" to refer to general concept of fast IP lookup storages.