Can you share the rules set on the interface of pfsense that is trying to ping the VF that is on VLAN 300?
Are you able to ping successfully If you are trying to ping VF without VLAN tag?
Please share the ethtool -i of your eth11.
I have allow all to LAN
And Set vlan 300 at pfsense too.
root@pve:~# ethtool -i eth11
firmware-version: 1.63, 0x800009fa
SR-IOV should support VLAN. Please update me if you have tried the connection between VM_Pfsense and D-link switch without VlAN? If there is no issue, you can check the setting on your Pfsense or switch.