zfs: merge openzfs/zfs@07a4c76e9 (master) into main
Notable upstream pull request merges:
#12299 file reference counts can get corrupted #12320 FreeBSD: Use unmapped I/O for scattered/gang ABD buffers
Obtained from: OpenZFS
OpenZFS commit: 07a4c76e9016fad22f1ce2613ab5abc4b2652114