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I don't have a solid understanding of every state tax implications, but here are my thoughts based on what you are saying:

• The line 5 instructions seem murky at best.  Generally states follow federal in reporting for these kind of items, and it seems odd that you report this as a guaranteed payment at the federal level and as a pension at the state level.
• It appears that the reason it is not showing up as a pension on the NJ return, is because line 21 (on the individual return) reflects your distributive share of partnership income from Schedule NJ-BUS-1, Part II, line 4; which you indicate that is the schedule you input the amount in question.
• The instructions indicate you need to enclose (attach) a copy of the NJK-1 or the federal Sch K-1.  I'm not sure the logistics of the PA matching program at this level of partnership reporting.
• While this may in fact be pension related, this is being reported as a guaranteed payment at the federal level.  This means that this is technically a distributive share of partnership income.  Since it is going to be taxed as ordinary income regardless of how it is reported, why not just be consistent at both levels.  Just report it as a guaranteed payment at the PA level as well.  This assumes that the PA partnership return has not been filed and can be adjusted to correct / adjust the reporting of this income.
• The bottom line, as you note, does not change the tax result.  If you are not able to make any changes, and assume you receive a matching notice, this can easily be explained in a response.  I get that you would prefer to not get a matching notice and that is why I recommended to report the amount consistently at both the federal and PA level; strictly as a guaranteed payment and not a pension at the PA level.