Yes, you can connect the XFI on LS1043 directly to an SFP+ without a physical layer (PHY) or retimer. However, it's important to note that the LS1043's XFI interface is designed to connect directly to an optical module or a copper cable, but not to a backplane or long copper cable without a retimer.
For the best performance, it's recommended to use a short direct attach copper (DAC) cable or an optical module. If you're using a long copper cable or a backplane, you may need to use a retimer to ensure signal integrity.