Using SCP to copy a file to an ESXi host is not a good way to assess the performance capabilities of its storage. If you're really interested in its capabilities, you should use a performance benchmark tool like IOMeter to take a proper reading using a controllable methodology.
Thank you for the response! While I appreciate method and rigor, simply math can confirm this (assuming I'm converting properly):
Windows to Windows 116 GB copied in 18 minutes = ((116/18)/60)*1000 = 110 MB/s
Windows to ESXi 116 GB copied in 40 minutes = ((116/40)/60)*1000 = 48 MB/s
That said, ESXi is stating a write rate double of the actual throughput and I don't know why. If there's a valid reason, then the performance would be expected. If not, then we have a performance problem as indicated by the data.