Welcoem to the Forums - The difference comes from the time when Storage Netwroks were first being developed - Two paths were developed - SAN and NAS each provided storage via a network- to understandthe difference you need to understand what command are transported across each network -
SAN - In a SAN the packet, either Firber Channel or iSCSI, is carrying a SCSI command which causes the SAN to return the approriate blocks
NAS - Only supports two protocols - SMBfor Windows oe NFS for Unix/Linux. ESX only uses NFS. So for NAS the command is no longer a SCSI command but a file system command - when the command reaches your NAS device the file system command is operated and the data is returned to your ESX host.
If you find this or any other answer useful please consider awarding points by marking the answer correct or helpful