Thanks for the advice, I have some thinking and testing to do.
I also want to ask, is iSCSI single threaded on FreeNAS? I read reports on another forum that it takes ~2min to boot a Windows client off of striped Samsung 840s and a 40GbE link. The OP of the post has a Xeon e5 2628L v4 in his FreeNAS box and suggests that the poor single thread performance is responsible for the long boot times.
iSCSI is a TCP service. Because it's TCP, a single client connection does resemble a "single thread."
This isn't a FreeNAS thing, it's an iSCSI thing. But iSCSI in FreeNAS is a kernel service, and is quite able to deal with a bunch of simultaneous clients very aggressively. If your client is capable of multipath, then it can establish multiple connections and will be able to do more in parallel.
Generally speaking, I find people who put "L" CPU's in gear to be a little suspect because it's usually pretty clear they don't really understand the technology. "L" CPU's are supposed to be used in an environment where thermal dissipation is a controlling design issue. Some people seem to have decided that it means that this is a good way to create a "low power" server. Unfortunately, the "L"'s typically achieve that status by decreasing clock frequency and increasing the core count, and reducing the number of cores that can turbo (or even eliminating turbo).
So the problem is that if you take a fixed processing workload that is single-threaded and put it on an "L" CPU, the workload will need to run for a substantially longer amount of time in order to accomplish the work. This doesn't work well. What does work well on the "L" CPU's is to spin up another thread on another core, and in certain cases this can actually be pretty efficient, and then you may gain the benefits of having massively more silicon. You lower your watts somewhat by spending a crapton of money on pricey specialist CPU.
Unfortunately this use case is basically never what's right for NAS. Dealing with workloads as quickly as you can and getting back to idle is the thing that makes a NAS "fast". And a NAS doesn't generally require a bunch of CPU. I've often suggested low core count, high clock CPU's such as the E5-1650v4 (to keep things in the same generation here).
On the other hand, there's no reason to believe that any of this should take any significant amount of time, and I can't imagine what would take two minutes to boot.
I initated a reboot of a Win10 VM here, closest thing I can easily do to your proposed situation. It took 13 seconds to shut down, and then 19 seconds to boot to the login screen. That's off of cheap RAID1 SSD on a cheap Synology NAS on a cheap dual gigE iSCSI.