off topic, but where vpn is better than iptables rules (used by PVE Firewall) ? imo, mostly use iptables rules...
It's not off-topic, it's actually a good point to emphasise. You are correct, i.e. VPNs have not much to do do with netfilter (i.e. iptables).
First of all,
a firewall (as in, some appliance) is not just a packet filter, it can include ALG, IDS/IPS but also tunneling (VPNs inclusive). My point was not comparing tunneling with packet filtering. My point is that you want to be tunneling through a dedicated firewall rather than packet filtering on host with open ports. You would even cascade this, on purpose, i.e. 2 different firewall solutions (unlikely to have same vulnerability at once). It's only once you are past these, you can access anything on any hosts. And that's when you want to tunnel it (for convenience). You can absolutely have additional firewalls on your hypervisor, but you may as well forgo it and have everything segmented into VLANs where your appliances take care of the network. In a more complex setup you have even some SDN, but when it's about to leave and traverse the Internet, you want to have it encapsulated.
A tunnel solves several issues transparently: you have one separate stack to worry about security, one that has that as its primary purpose (you definitely want to keep that one professionally maintained), once in a tunnel, whatever traffic is safe from eavesdropping and will reach the other end integrity guaranteed. Whatever vulnerabilities there are in the holes you will need to keep open (i.e. PVE proxy, SSH), they are as safe as on your private network. You are also not touching such network setup all that often, i.e. less likely to get misconfigured. And if you do misconfigure it, you can get a notification from your vulnerability scanner that does check periodically.
So if you set your netfilter on Debian well, I am sure it's fine, except you have to keep ports open, which I do not want, not even SSH (there was a zero day, first in 20 years, not that long ago [1][2]). I would definitely not want to keep PVE proxy open to the world, not even behind reverse proxy.
Or put another way, have you ever heard of a rolling release security gateway solution?
EDIT:
[1]
https://nvd.nist.gov/vuln/detail/CVE-2024-6409
[2]
https://nvd.nist.gov/vuln/detail/CVE-2024-6387