With a SAS storage array you need to connect the backup proxy to the array directly (at least one link per controller). You could use a SAS expander ("SAS switch") to share ports between hosts and proxy but that is very costly as are fiber links with extended reach.
Using the SAN/iSCSI model allows you to use a more budget-friendly (but adequate) Ethernet switch to share the storage ports between hosts and proxy. Additionally, you can run the iSCSI-over-Ethernet connection across multiple switches and could potentially even route it. Technically, it could even work over a VPN link (but likely iSCSI won't perform that well over WAN).
Overall, the SAN/iSCSI variant scales more easily - when you need to run multiple hosts and storage arrays. If you don't need that SAS is fine is is a bit easier to handle and configure.
To Veeam it's pretty much the same.