Manuel_Schenkel - Thanks for reading. The requirement in 2012 with LBFO is that the adapters do not share processors (overlap). You'll get a warning in the event logs if you do. How you carve this up is up to you, however spanning NUMA nodes incurs much higher latency.
For performance (latency) reasons, we recommend assigning an adapter, processors only from the same NUMA. The outcome of the latency becomes more pronounced when we get into the world of vRSS (in 2012 R2) and VMMQ (2016).
This is simply a "perfect world" recommendation, and there are scenarios when spanning NUMAs may be valuable to you; for example if reducing latency is not overly important to your workloads, but you have a bunch of machines that all need queues and don't have enough processors on the same NUMA to handle all of the queues.