Are you trying to understand how you should set this up and what products to buy? Or do you have the products and you're trying to figure out how best to connect them?
iSCSI is just a type of block-level storage interconnect. You must have a host with hardware or software initiator and a storage device with hardware or software target. Beyond that, it's all just storage management of your disks and/or tapes.
The more complex piece is defining what your backup (restoration, really) needs are. Figure out what your backup requirements, and your iSCSI connections should be designed to fit into your backup/restore needs.
Dell should be able to help you figure out which products to buy, but I don't know that I'd necessarily ask them the way your backup/restores should work. It may be worthwhile speaking directly to the backup software vendor for that.
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