So I came upon this post from google, considering doing a similar thing, and wondering if Unraid could do this on my build. The only way I could think it could work is since Unraid doesn't support Fiberchannel out of the box, you need to work around that limitation.
My idea was that I would create a VM and use ESOS (Enterprise Storage OS), and pass through the fiber channel card to it. I was thinking there are two likely options for block level storage targets:
1) create vdisks and pass them as raw disks, that way you would gain all the benefits of unraid software raid, then have ESOS serve those targets to the initiators
2) pass an actual physical disk target via pass through, say for instance you wanted a tape, cdrom, or an old hard drive as a target.
Just make sure you understand the difference between a SAN and a NAS, your passing a block level device to a fiber channel initiator. It's not going to work like a NIC, it's not going to be shareable by multiple computers at the same time, it's just going to be a hard drive that shows up on your server/computer but it's hosted remotely. Just make sure this is what you actually want.