If ZFS is used on host (CoW filesystem) using CoW filesystem on guest generates overhead. Better is to use simple XFS or Ext4 if BTRFS snapshot and subvolumes functionality is not needed in guest.
Linux Guest on BTRFS:
Block sizes:
zvol
volblocksize
was 8kzvols
with 16k volblocksize
So it is best to fit guest block sizes into ZFS block (16k) sizes: