From your description it looks like Windows 2008 R2 inside you ESX server is running as a media server but with only disk storage and that you intend to back the B2D location up with tape on another media server - this is a bad idea.
Symantec Stongly recommends that Data sets in Backup to disk folders should be backed up using duplication jobs - but duplication jobs have to run on the original media server - however presenting a tape device into a virtual Backup Exec media server is not supported (mainly because it is not supported by Vmware themselves. Note: There is apossibility that an iSCSI based library might work inisde a virtual server.
Duplication jobs are needed because of the way that media use is recorded against B2D based media as the older media is overwritten. If you just backup the files in teh B2D location, you could end up putting yourself in a situation where to restore from one of your older data sets you have to start with a completely empty Backup Exec database - which means you would either:
1) need to understand (on your virtual media server) how to protect your current database and files , how to empty the database and catalogs and then how to bring your old media back from your second server and get Backup Exec to recognize them.
or
2) need to be able to build a new Backup Exec server with an empty DB just for when you need to restore
If instead you backup your Exchange server to disk (which is easier for manging GRT) and then have a tape drive on that media server too - then you have options to restore direct from tape from the duplicated set if needed too.
As such I agree best option is a new media server.