It appears to me that OpenSolaris has somewhat higher performance, particularly in low-memory situations. FreeBSD opted to disable read-ahead prefetching on systems with 4GiB of RAM or lower; which many people tend to run. This hurts their sequential read scores quite a bit. Though i have not seen any really good comparisons. Most are against FreeNAS or untuned FreeBSD 8.x; which does not yield optimal results.
The 4K testing thread on HardOCP forums has alot of benchmarks posted, created using my ZFSguru project which runs FreeBSD 8.1 at the moment. Those show very decent performance after memory tuning; though the scaling is not linear. It would be interesting to do such benchmarking under OpenSolaris too, or any other Solaris derivative. But i'm only familiar enough with FreeBSD to do 'qualified' benchmarks on.
I would not focus your choice of OS solely on subtle differences in performance, though. Other aspects, such as hardware compatibility, features, longevity, support and personal preference may be much more important. FreeBSD has an edge over *Solaris with regard to boot support, as it can boot from RAID-Z/1/2/3, even while degraded, while Solaris can only boot from single disk or mirror; meaning many people buy two separate HDDs just for the system disk; ugh! Money wasted, i think. But, this is just one consideration, and you should make up your own mind on what to run. I do recommend to try out different stuff; especially if it can be run inside Virtualbox or something similar so you can try it out easily without messing with hardware.
As for ZFS' future in FreeBSD, one thing is clear: ZFS is actively being worked on by the FreeBSD people, PJD in particular. ZFS v28 second patchset is coming 'soon' and i'm ready to start building experimental releases based on it. Would love to see how performance scales with all the performance enhancing patches that went into the newer versions. Newer ZFS versions don't only add the documented features; alot of under the hood changes as well! Uncertain what will happen after ZFS v28; there is no CDDL-released code after that version. But even if it stayed at that version, with other fixes like performance/stability, it still is the best filesystem out there usable for your NAS.
Oh you asked about reliability too, i forgot. ;-)
Well, avoid early FreeBSD 'experimental'-labeled ZFS releases, commonly used in older FreeNAS releases. ZFS v6 on FreeBSD was hardly stable at all. ZFS v13 in FreeBSD 7.3 and 8.0 was the first official 'stable' ZFS release in FreeBSD, but v14 added stability fixes and v15 as well. So v15 is probably the best ZFS version to run on FreeBSD platform right now. 8.2 should be V15; though i've not had confirmation yet, its still in BETA1. I'm using it already on 8.1 using a stable patchset. In FreeBSD source commits flow from -CURRENT (9.0) to -STABLE (8.x) to -RELEASE (8.2), so some patches are very well tested and stable, while others can be very experimental and dangerous, such as the ashift patch. Always use caution when rigging your own solution! And test thoroughly before committing real data to it.