Its depends on what you're doing, we saw a moderate improvement in our testing with 10GbE vs 10GbE with TOE vs 10GbE with Jumbo vs 10GbE with Jumbo and TOE. It wasnt enough for us to warrant the change, but depending on traffic proof it might help.
Jumbo frames if you decide to use them IMO at least need to either be run everywhere (sometimes impractical with the likes of network attached printers and the like) or kept to an isolated segment. We have a dedicated 10GbE segment that connects all our filers VM hosts and backup servers. Its isolated and works fine for what we use it for.
Although "option ip.path_mtu_discovery.enable on" SHOULD sort out the issues, i've never been game enough to trust it