Yes, you may need a US Entry Waiver even if you have a pardon. The United States makes its own rules about who is allowed to cross the border into its territory. Although you may have received a Record Suspension in Canada, this is not recognized by the US authorities. So, even if you do have a pardon from the Parole Board of Canada, you still need a waiver to travel there.
You do not need a Record Suspension in Canada in order to apply for a US Entry Waiver. This pardon is not recognized by US border guards, which means that it does not grant you entry into the US, and it doesn’t help you to obtain a waiver. The US Entry Waiver is provided by the Department of Homeland Security.