ZFS obn FreeBSD hardware model for 48 or 96 sata3 paths...

[Rich]

The 9201-16e or similar would do fine for 6 Gbit SAS rates if you
don't want hardware RAID.

To get full bandwidth SATA 3 from 48/96 drives, that's 750 MB/s * 8/10
(8 data bytes per 10 bytes transmitted raw - SATA 3 does an 8b10b
encoding) ~ 600 MB/s * 48/96 = 28800/57600 MB/s

PCIe 2.x is 500 MB/s per lane, so that's 57/114 lanes of PCIe 2.x to
do full bandwidth.

And that all assumes you have sufficient memory bandwidth anyway.

- Rich