Brendon,
I have not used this HP product, but I suspect it is just another TOE (TCP Offload Engine). What TOE does is process and offloads the work from CPU to pack/wrap/unpack/unwrapp layers of TCP information ontop of scsi. This process can consume much of the CPU's resource, so a TOE can accelerates the iSCSI packaets by seperating the process to its own CPU. This is installed on the host side, not NetApp's machine and it will work in any iscsi environment.
