Run tcpdump on ep0 and try to open a TCP connection from a local to an external host. You should see the SYN arrive on ep0 with a 192.168.0.0/24 source.
The tcpdump on tl0 and repeat. Do you see a SYN leave tl0? What's the source address? After initiating a connection, run pfctl -vss and look for a corresponding state. If the packet is blocked on tl0, check /var/log/pflog for the rule number that blocked the packet. You did enable sysctl net.inet.ip.forwarding, right? Daniel
