I have a GA-H67N-USB-B3 with a Core i7-2600.
I already tried a vt-d BIOS from Gigabyte but doesn't work for DirectPath.

I'm intending to do the following:
ESXI 5
FreeNAS 8 with ZFS Pool on 5 disks
Plex Server on a supported OS

I could add the 5 disks to FreeNAS with a vmdk on each disk.
Then I can create a ZFS Pool.
Then I can create a disk via NFS to FreeNAS and use it for Plex Server.

Is this the correct way to do this?
Would VMDirectPath be needed for this config?

For this config, I would actually use RDM (raw device mapping) rather than formatting your drives as vmfs. If you do a search, there are instructions out there on how to do this. It's technically not a "supported" configuration, but it worked fine for me with FreeNAS on ESXi 4.x and 5.x. The benefit of RDM is that you can also read the drive contents if you boot directly into FreeNAS. The performance should be roughly the same either way.

VMDirectPath is not needed unless you want to pass through an entire PCI storage controller to the guest. That certainly has benefits, such as better spindown control, etc.

Thank you for your reply.

I read about RDM today and already tested it.
Works great.
As soon as I have vt-d working I can compare it.

Cool, good luck with vt-d. I have it set up with my BR10i controller and it works great. Nice to be able to let the storage VM have direct access to the drives.

Actually I did the following
ESXi 5
FreeNAS with 5 1TB via RDM in a ZFS Pool with NFS sharing
Plex Media Server
For the latter I want to add a NFS disk to use the ZFS Pool. But I have yet to test this.