I'm experiencing a problem where I'm seeing a lot of indirect access to the share, I have a data lif on each controller and it's configured in the dns with the same cifs server name for each lif, my doubt is how I guarantee it will be accessed through the lif from node where is the volume/share hosted?
As your system is seeing indirect access, I assume that the volumes and aggregates are spread. With at least 10Gb throughput, on 9.9.1 indirect access should not be a major concern.
I can't say for sure why node referrals is required to be disabled for Hyper-V, but I suspect it is a requirement for continuous availability, as this would otherwise remove indirect access. I believe therefore that the indirect access is expected in this use case.
You can run this command to view latency sources in your environment - I would be interested to see the output: