cd9660 images with Rock Ridge extensions record inode numbers in the File Serial Number in PX records (as of http://svnweb.freebsd.org/changeset/base/260041). Previously makefs in mtree mode left many of these as 0. Some tools (like bsdtar) consider files with identical PX File Serial Numbers to be hard links. This didn't affect the kernel's cd9660(4); it does not correctly support hard links (PR19782). PR: 284795
There is an existing reproducible builds issue with PX File Serial Numbers (PR285027), not addressed by this change.