Sorry, my fault: Either it was a problem with old firmware on the HBA or the Host/LUN-Mapping on the RAID.
LSI 7104 XP-LC does work with ESX 3.0.1 and default driver mptscsi_2xx.
Correction: it does NOT work.
The installation finished without problems with the 4Gb/s HBA. Then after reboot into normal mode, it went into BusyBox as the root filesystem wasn't found.
After correcting this with esxcfg-module -t scsi -a mptscsi_2xx the VMKernel started but without any network device.
Installation with 2GB/s HBA. After system was set up, the HBA is replaced by the 4Gb/s model.
Then the HBA is no more detected by the VMKernel and it only goes into BusyBox.
Is there any possibility to rescan for the HBA without VMKernel from the Service Console?