Did you also take a look at some performance improvements for OPNsense? Especially the Spectre and Meltdown mitigations? I've seen some major improvement on some systems when disabling these mitigations.https://docs.opnsense.org/troubleshooting/hardening.html
AFAIK You don't need to have the AES flag enabled when using the host option as CPU within Proxmox. The VM will have exactly the same CPU flags as your host system.Furthermore, set the CPU to 1 core and 4 sockets. Make sure you use VirtIO nics and set Multiqueue to 4 or 8. There is some debate going on if it should be 4 or 8. By my understanding, setting it to 4 will force the amount of queues to 4, which in this case matches your amount of CPU cores. Setting it to 8 will make OPNsense/FreeBSD select the correct amount.Also, make sure (as you're using PPPoE) to set the correct MTU setting on the OPNsense WAN interface. PPPoE needs additional 8 bytes and truncates the Ethernet MTU to 1492.Did you also take a look at some performance improvements for OPNsense? Especially the Spectre and Meltdown mitigations? I've seen some major improvement on some systems when disabling these mitigations.https://docs.opnsense.org/troubleshooting/hardening.htmlAlso, don't forget to install the os-qemu-guest-agent plugin.
If the PPPoE screen says the MTU is 1942 I wouldn't touch it anymore. This is the correct setting.As for MTU 9000, you really only want to use that on your internal network (OPNsense LAN interface). But, MTU 9000, also called Jumbo Frames, is mostly beneficial if your network is 10 Gbps. Yes, you can enable it on 1 Gbps networks, but your equipment needs to support it. For the time being I would leave it alone, unless you really have a reason to use it.If you want to know a bit more about Jumbo Frames:https://en.wikipedia.org/wiki/Jumbo_frame