I understand that you want to know whether the Intel® RAID Expander Card RES2SV240 can read/write 24 hard drives of 3TB or 4TB capacity, on a non-RAID configuration under Windows* 7 64-bit.
In this case, the hardware user’s guide of the card provides the following statement:
Intel® RAID Expander Card RES2SV240 is a 24-port, 6.0Gb/s Serial Attached SCSI (SAS) expander that enables the connection of up to 24 directly attached SAS or Serial ATA (SATA) devices.
Nevertheless, please note that it says “up to 24 directly attached”. It does not mention JBOD as an option; but if by JBOD you mean just individual drives, it will work well.
For a list of tested Intel(R) RAID Controllers for the expander card and the drive sizes supported, please see this list:
Please note that the Intel® RAID Expander Card RES2SV240 requires a companion Intel(R) RAID Controller in order to work, as the expander is not a RAID controller by itself.
The above means that you should check the Tested Hardware List of the Intel(R) RAID Controller you will select, to ensure that the drives (Part Number) were certified to work with that specific RAID controller, and whether that Intel(R) RAID Controller will support 3TB or 4TB drives.