One of the reasons is outlined in the following MOS note (and it's not only on HP, as the note title may seem to imply),
I don't know if it applies to your case:
Potential Lost Writes: RAC on NAS using NFS may not use DIRECTIO or HP on NFS (Doc ID 566545.1)
Thanks guys,
but both did not answer my question
I asked whe it is mandatory.
As sysgate said, mount command indicates it as a performance options, so I asked myself... is it a really mandatory option?
Purpose
The purpose of this bulletin is to document the options with which the NAS systems should be mounted.
This note does not cover the new dNFS feature that was introduced in 11g
3. SHOULD This word, or the adjective "RECOMMENDED", mean that there
may exist valid reasons in particular circumstances to ignore a
particular item, but the full implications must be understood and
carefully weighed before choosing a different course.
That said, it's worth noting that all this applies to GI and RAC (it's not specified if it applies to a regular databases as well).