I had a similar problem on Solaris 8 with an emulex card.  The thing that fixed 
it for me 
was adding 'parent="lpfs" to the entries in the sg.conf file.

Here's an example one from one of my systems.

name="sg" parent="lpfs" class="scsi" target=0 lun=1;

Tony


 >Hello All,
 >
 >I am trying to get the following configuration to work..
 >
 >I have an l700 attached to a switch that is attached to
 >a emulex card in a host running solaris.
 >
 >I am running netbackup 3.4 and i can see the drives in /dev/rmt
 >and sgscan see the drives fine.
 >
 >unfortunately i cannot see the library in sgscan
 >i can see the library in the lputil emulex configuration tool
 >and have given a target id of 99.
 >
 >i have edited the sg.links fiel and added the following
 >type=ddi_pseudo;name=sg;addr=63,0; sg/c\N0t99l0
 >type=ddi_pseudo;name=sg;addr=63,1; sg/c\N0t99l1
 >
 >
 >and also edited the sg.conf file
 >
 >name="sg" class="scsi" target=99 lun=0;
 >name="sg" class="scsi" target=99 lun=1;
 >
 >
 >
 >and then did a boot -r , i am still unable to see the
 >device in sgscan and in /dev/sg the device does not show up..
 >
 >anyone run into this issue
 >
 >
 >-H