Taken from the Deployment Guide
[http://www.microsoft.com/downloads/en/details.aspx?FamilyID=4cf4bed4-2f76-4b99-adcb-60653521cc70]
and the Server Virtualization
[http://www.microsoft.com/downloads/en/details.aspx?FamilyID=2905fd33-e29c-4709-a012-e55ea8db63e4]
Guide:
* If you decide to go virtual, Lync only supports Hyper-V R2 or ESX 4.0
platforms. Windows Server 2008 Hyper-V