A compromized guest could disable the guests iptables to break out but not PVEs firewall.
There are security groups, aliases, IP sets multiple guests might share so less management required to limit communication between guests of a subnet where the OPNsense wouldn't help.
If the quest gets compromized, it's too late already in my opinion, then you have lost anyway.
Because the quest will have access to your network and there are multiple ways to break into everything, ssh/samba and so on...
So my general approach is to block everything before that and inspect/monitor/prevent the ports where traffic flows anyway with a firewall.
PVE, no matter how, wouldn't provide anything usefull there.
If something gets still into internal network, sure pve could help there, as an additional layer, which blocks simply everything outgoing,
but in reality there is so much in your internal network that can get compromized, that you need anyway on every vm/computer/nas/inter vlan routing switch/ basically everything that can do networking, iptables or any sort of simple firewall / ACL / 802.11x / AD-DC FW / etc, to be halfway save against internal intruders.
Additionally to that, there is from time to time qemu escape vulnerabilities, where you can't even do much against and for sure there are still some that aren't reported simply.
So the issue i have here is anyway, if a hacker gets inside an VM, it doesn't matter anyway, what you do from here on, or how you close up your internal network, it will be simply too late.
Im not saying you shouldn't try to make everything secure as possible, especially in a company, you should absolutely.
Thats why i don't see the PVE-Firewall that important, sure its nice to have tho. Simply as an additional layer.
Just i would prefer that the team puts their effort into really import things, like the Hypervisor functios.
For example, if we have the option to decide between fixing Numa that a windows 2019 vm doesn't run at 100%/crashes, or implementing a more usefull Firewall.
Or provide and maintain an optimized kernel that is compiled with flags to support more modern hardware, like x86-64-v4 that runs simply faster and more usefull pve Firewall...
Or simply create through the GUI more usefull ZFS Raid Arrays, where you can do stripes of z1/2/3/mirrors, or add the support for another cluster fs, or add QAT acceleration support for ZFS, or add zfs features webpage, OR add support to migrate a VM/Container through the gui to another Node in the Cluster, where the destination FS has a different name....
Thats just what camed into my mind in 2 seconds while writing this, that i would prefer over a nicer Firewall GUI.
Cheers