Did you somewhere read in the pve docu that pve uses the integrated iscsi tool of qemu?I'm using it for years, so I would assume yes, but there is always ways to improve, so please share your view on this.
That's clear and the portal part, but it does not mean that you have bandwidth aggregation or even path failback on the initiator. Qemu is according to the documentation not able to login into multiple portals, just a single host, so ZFS-over-iSCSI is not able to use multiple portals like you would on a multipathed host. I don't see how that would work multipathed or even failback unless you have high available IP as the portal.
qemu for blockdevices in pve is only used to look at the block device for dirty bitmaps and backup snapshot mode. How the block device is connected doesn't interrest qemu. U can simply try it out in a test environment if u not trust.
For your future know-how: it is possible to configure 2 or more ip address for a single portal. Look at the targetcli menu.