iSCSI cards in client only or client and server?

I'm playing around with some storage technologies at home on Server 2012R2.  I've successfully created a VHD and made it an iSCSI target and "mapped" to it from a HyperV 2012R2 core system and it works using the onboard NICs on both systems.

It looks like Qlogic 1Gb cards are less than 10$ on Ebay so I was thinking of picking up a few.

My question is are these Qlogic cards only used on the client side or would you put them in the storage server as well?  I watched some older PowerVault videos and they showed you could reprogram the Intel Pro/1000 cards with different firmware that will allow for iSCSI boot, but it looks like it uses the iSCSI initiator in software only and relies only the host CPU for the work.

But the cost difference is negligible between the two so if I can offload some work from the storage server I'd be willing to get a Qlogic card for that if it will actually work in that fashion.

Specifically the 2 port QLE4062 cards are pretty cheap.

Again, this is a home network so I'm fine with second hand hardware. The storage server is a Optiplex 330 modified to accept a Xeon E5440 and I have 2 Precision 490's one with 32GB ram and Dual X5355 processors and the second has dual 5130 processors and 12GB. The 490 has the same base motherboard as the Poweredge SC1430 but with more DIMM slots and more card slots.

Thanks

Thanks!