ReFS (and Storage Spaces Direct from Windows Server 2016 if you care) takes care indeed of some hardware offload features present in Intel Xeon CPUs (they somehow refuse to work if f.e. "popcnt" instruction support is missing) for strong hash summing but it doesn't use anything with XOR and polynomial calculations for RAID6 neither from CPUs nor from hardware FGPA XOR engines present on modern RAID controllers.
ReFS is much like ZFS in general. They both are completely CPU oriented and do not use anything from hardware RAID controllers.
Other vendors (for example StarWind with LSFS) are using hardware parity RAID offload if present so it's not clear why Microsoft has neglected.
ReFS (and Storage Spaces Direct from Windows Server 2016 if you care) takes care indeed of some hardware offload features present in Intel Xeon CPUs (they somehow refuse to work if f.e. "popcnt" instruction support is missing) for strong hash summing but it doesn't use anything with XOR and polynomial calculations for RAID6 neither from CPUs nor from hardware FGPA XOR engines present on modern RAID controllers.