I run my entire iSCSI server on a SATA3 SSD. Will I get better iSCSI peformance if I create virtual disks on the SSD or disk bridge an SSD Windows partition?? I'm thinking the performance should be about the same.
And you're actually right, there can be a difference but it will be less than 5% which is ~5 MB/s
The only benefit of using img files is easier conversion into HA or replicated target