For the tests I've used the following hardware
Client
Software
iSCSI initiator - Global SAN iSCSI initiator (4.0.0.204)
Benchmark Software - XBench
NFS
AFP (currently only available for FreeNAS)
iSCSI
Benchmarks
Xbench - The best out of 5 results
Helios LAN Test - 10 tests, two times, best result
iozone - options -e -i0 -i1 -i2 -+n -r 256k -s2g -t4 -c -x
Tuning
CIFS
Keep in mind, I've tested CIFS with the built-in smb client of OSX. A native Windows OS might provide different results.
Tuning for FreeNAS (via WebGUI)

If you compare the CIFS results you will see that NexentaStor is slightly faster than FreeNAS
NFS
I wasn't able to get XBench to run on a FreeNAS NFS mountpoint. So you wont see any results on the XBench charts.

With the missing XBench results for FreeNAS I would say NexentaStor is here the winner. It provides slightly higher throughput rates.
AFP
NexentaStor doesn't provide this protocol. As I am a Mac user it is very useful to have a system serving data via AFP. Especially the support of FreeNAS for time machine is IMHO excellent (see my blogposts about backup and restore using FreeNAS and time machine)

FreeNAS is in this disciplin the clear winner.
iSCSI
There was also an issue to get iozone to run on a FreeNAS iSCSI target.

The iSCSI protocol shows several advantages compared to the other. It shows high throughput rates with a low latency. But it is not usable to share the LUN to several systems at the same time (it is possible with special Filesystems, I know, but I think this is not very common). With the lack of the iozone results for FreeNAS I would also say, Nexentastor is here the winner.
Overall comparisson
Conclusion
FreeNAS and Nexenta is on the performance side very much comparable. NexentaStor is slitghly faster in most of the disciplines, but the lack of AFP make them both overall equal.
FreeNAS is easy to setup and has a very clear and structured WebGUI. Nexenta has more features (e.g. built in snapshots, deduplication, etc.)





