According to 2 Peter 3:9, it is God's * wish *, not His * will *. The Creator of this universe allows us to freely reject Him
If He willed us all into heaven, we wouldn't have free will, correct? We'd be mindless automatons.
And for the record, surely you've seen enough stuff on R&S showing that He already created a system that will allow everyone into heaven. It's the death of Christ on the cross. It's free and available now.
You said you weren't talking about opportunity, but how do you separate free will from the opportunity to accept or reject God?
Just for a second, let's take Christ out of the picture. There are plenty of people out here who reject the merest thought of God, let alone his plan for salvation.
These people had (still have) the opportunity and chose (and continue to choose) to reject not only His gift, but God Himself.
It the thought of God makes these people uncomfortable, then they certainly wouldn't want to spend eternity with Him, right? God gives them the power to make that choice.