As far as I can say, the more usual definition of limit superior of a net is the one using limit of suprema of tails:
$$\limsup x_d = \lim_{d\in D} \sup_{e\ge d} x_e = \inf_{d\in D} \sup_{e\ge d} x_e.$$
But you would get an equivalent definition, if you defined $\limsup x_d$ as the largest cluster point of the net. This definition corresponds (in a sense) to the definition with subsequential limits, since a real number is a cluster point of a net if and only if there is a subnet converging to this number.
I think that it is relatively easy to see that $\limsup x_d$ is a cluster point of the net $(x_d)_{d\in D}$.
To see that for every cluster point $x$ we have $x\le\limsup x_d$ it suffices to notice that, for any given $\varepsilon>0$ and $d\in D$, the interval $(x-\varepsilon,x+\varepsilon)$ must contain some element $x_e$ for $e\ge d$. Hence we get
$$
\begin{align*}
x-\varepsilon &\le \sup_{e\ge d} x_e\\
x-\varepsilon &\le \lim_{d\in D} \sup_{e\ge d} x_e.
\end{align*}$$
and, since $\varepsilon>0$ is arbitrary, we get
$$x\le \lim \sup_{e\ge d} x_e.$$
Thus the limit superior is indeed the maximal cluster point.
So the only thing missing is to show that cluster points are precisely the limits of subnets - this is a standard result, which you can find in many textbooks.
Some references for limit superior of a net are given in the Wikipedia article and in my answer here.
Perhaps some details given in my notes here can be useful, too. (The notes are still unfinished.) I should mention, that I pay more attention there to the notion of limit superior along a filter (you can find this in literature defined for filter base, which leads basically to the same thing). The limit superior of a net can be considered a special case, if we use the section filter; which is the filter generated by the base $\mathcal B(D)=\{D_a; a\in D\}$, where $D_a$ is the upper section $D_a=\{d\in D; d\ge a\}$.