You definitely can’t connect it like that because
macaroonfilepath is pointing to macaroon file… and you are not able to access macaroon file on your local filesystem with that path.
macaroon= variable and enter hex of macaroon file.
Also, you need to expose REST port of LND (likely 8080), not P2P (9735).
Finally, if you are using HTTPS you’ll need to either go with
allowinsecure=true or use
certthumbprint= and the hex of TLS file.
I think if you did all this you should be able to connect BTCPayServer to LND on TOR. I have no experience with TOR so I could be wrong, depending on how ports are handled. If you get it working, ping us back with results.