In order to take full advantage of SMB3.x features for increased stability and fail-over capability, each environment will have different requirements. ProfileDisk VHD and FlexApp DIA using VHD (not using cached mode) have similar requirements as Hyper-V VHDx files being accessed via SMB/CIFS shares so we typically suggest to follow similar recommendations, maybe with the exception of jumbo frames, unless supported end-to-end in your environment.
For example, if the file server hosting the share containing the user ProfileDisk VHD files is a Windows Server, then it should be at least Server 2016 to have all the latest features available.
If your file share is hosted by a storage appliance, then you would need to consult your storage vendor for their best practices regarding High-Availabily CIFS shares for Hyper-V. Since ProfileDisks are used similar to that of a Hyper-V VM VHDX file, the same continuously-available share configurations are warranted.
In the same vain, on the client side, the machines that are accessing and mounting the ProfileDisk VHD files (VDI, XenApp, RDS, etc) should be Windows 10 or Server 2016 or later as well.
For example, here are some documents that help describe the configuration where the ProfileDisk CIFS share is hosted on a NetApp:
Supported SMB versions and functionality: https://docs.netapp.com/ontap-9/topic/com.netapp.doc.cdot-famg-cifs/GUID-4E341D78-8D4F-4972-9ED4-A2A8585A1388.html
Creating continuously available SMB shares: https://docs.netapp.com/ontap-9/topic/com.netapp.doc.dot-cifs-hypv-sql/GUID-1404E74D-A8E0-4751-87DA-DF30323D2B5A.html
Product: ProfileUnity
Product Version: All