We haven't certified with the esxi 4.1 yet but you can test with increasing the Jumbo frames from the Console enter CTRL ALT W then tuning options, make sure to check with your NIC vendor on the recommended size, typical values can be 9000 but could be different from the vendor also you can test with
I would test with the Block I/O as we certified it with ESX 4.0.
You can also enable the WB for the LUN but this is only recommended to be used without the replication as we don't replicate the cache.
Also see the thread on where "icepicknz" made tests with the iSCSI target options from the Console tuning options located at CTRL ALT W then iSCSI daemon options.