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For the crust: Preheat the oven to 350˚. Finely grind the pecans in a food processor. Add the flour and kosher salt and pulse to combine. In a medium bowl, stir together the butter and sugar. Add the egg yolk and stir to combine. Add the pecan mixture; stir until fully combined and the mixture holds together when pinched.
Press the dough evenly into the bottom and up the sides of a 10-inch fluted tart pan with a removable bottom. Freeze the crust until firm, about 20 minutes. Bake until set and golden brown, 20 to 25 minutes. Let cool completely.
Meanwhile, for the filling: Put the chocolate in a medium bowl; set aside. Combine the sugar and water in a medium saucepan over medium-high heat and cook, undisturbed, until the sugar turns dark amber, about 10 minutes. Remove from the heat and add the butter and heavy cream (be careful, it will bubble up); stir until smooth. Pour the mixture over the chopped chocolate and let sit 2 to 3 minutes, allowing the chocolate to melt. Stir to combine. Let cool, about 20 minutes.
Pour the filling into the prepared crust. Sprinkle the pecans evenly on top. Refrigerate until set, at least 4 hours or overnight. When ready to serve, drizzle generously with the caramel sauce and sprinkle with the flaky sea salt. Serve with vanilla ice cream.