In shiftfs, a non-upstream patch to the Linux kernel included in the Ubuntu 5.0 and 5.3 kernel series, shiftfs_btrfs_ioctl_fd_replace() installs an fd referencing a file from the lower filesystem without taking an additional reference to that file. After the btrfs ioctl completes this fd is closed, which then puts a reference to that file, leading to a refcount underflow.
- https://git.launchpad.net/~ubuntu-kernel/ubuntu/+source/linux/+git/eoan/commit/?id=601a64857b3d7040ca15c39c929e6b9db3373ec1
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