Another difference in SR-IOV it seems is that Hyper-V supports a whole lot more VF's than VMware. The VMware article you linked states up to 41 VFs on supported Intel NICs, and up to 64 VFs on supported Emulex NICs, where the X540 intel cards support 63 VF's per port, so on Hyper-V you could use the full 126 VFs for VMs on a X540-T2 while you'd be stuck at 41, or less than one port can provide, on VMware (pretty sure it's 63 for each port, can't check right now, can't access device manager)