zfs: merge openzfs/zfs@a86e08941 (master) into main

Notable upstream pull request merges:
#9078: log xattr=sa create/remove/update to ZIL
#11919: Cross-platform xattr user namespace compatibili

zfs: merge openzfs/zfs@a86e08941 (master) into main

Notable upstream pull request merges:
#9078: log xattr=sa create/remove/update to ZIL
#11919: Cross-platform xattr user namespace compatibility
#13014: Report dnodes with faulty bonuslen
#13016: FreeBSD: Fix zvol_cdev_open locking
#13019: spl: Don't check FreeBSD rwlocks for double initialization
#13027: Fix clearing set-uid and set-gid bits on a file when
replying a write
#13031: Add enumerated vdev names to 'zpool iostat -v' and
'zpool list -v'
#13074: Enable encrypted raw sending to pools with greater ashift
#13076: Receive checks should allow unencrypted child datasets
#13098: Avoid dirtying the final TXGs when exporting a pool
#13172: Fix ENOSPC when unlinking multiple files from full pool

Obtained from: OpenZFS
OpenZFS commit: a86e089415679cf1b98eb424a159bb36aa2c19e3

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