Since ZFS will run on blocklevel devices and you want to get the ZFS benefits of Snapshots/compression/(deduplication), in my opinion it makes sense to do the encryption at the blocklevel, i.e. LUKS has to provide decrypted block level devices before ZFS searches for its zpools. When ZFS native encryption is available on Linux this will be different, since you much finer control on what to encrypt and you can keep all ZFS features.

So:

First decrypt LUKS (we are doing this in GRUB) Then mount zpool(s)