Hi Shawn,
Enterprise Storage OS (via SCST) supports software based FCoE (the fcst SCST driver), so while your FCoE CNA driver could be added/enabled to ESOS, using a FCoE target with this device would compute all CRCs with the server's CPUs and not using your CNA's offload capabilities.
So, you could still potentially use it, just might not be exactly what you're looking for. I'm not sure if this is like the iSCSI TOE card stuff, where eventually the speed of normal server CPUs gave you better performance than offloading with a TOE.
Out of curiosity, do you know if the driver is just not enabled in ESOS's kernel configuration? I took a quick peak but didn't see anything specifically for Emulex 40 Gb FCoE/CNAs. What is the name of the Linux driver? Or which model/card do you have specifically? Is it already in linux-next?
--Marc