[LTP] next-20250911 acct01.c 123 TFAIL acct(.) expected EISDIR EACCES (13)

[Naresh Kamboju]

The following LTP syscalls acct01 test failed on qemu-arm64, qemu-x86_64,
x86-64 and rock-pi-4b running the Linux next-20250911 tag kernel.

Regression Analysis:
- New regression? yes
- Reproducibility? yes

Test regression: next-20250911 acct01.c 123 TFAIL acct(.) expected
EISDIR EACCES (13)

Reported-by: Linux Kernel Functional Testing <lkft@linaro.org>

Initial investigation pointing to this commit id, (Need to bisect)
$ git log --oneline next-20250910..next-20250911  -- kernel/acct.c
   ccc54b556054d kernel/acct.c: saner struct file treatment

## Test log
tst_test.c:1953: TINFO: LTP version: 20250530
tst_test.c:1956: TINFO: Tested kernel: 6.17.0-rc5-next-20250911 #1 SMP
PREEMPT @1757575072 aarch64
tst_kconfig.c:88: TINFO: Parsing kernel config '/proc/config.gz'
tst_kconfig.c:676: TINFO: CONFIG_TRACE_IRQFLAGS kernel option detected
which might slow the execution
tst_test.c:1774: TINFO: Overall timeout per run is 0h 21m 36s
acct01.c:123: TFAIL: acct(.) expected EISDIR: EACCES (13)
acct01.c:123: TPASS: acct(/dev/null) : EACCES (13)
acct01.c:123: TPASS: acct(/tmp/does/not/exist) : ENOENT (2)
acct01.c:123: TPASS: acct(./tmpfile/) : ENOTDIR (20)
acct01.c:123: TPASS: acct(./tmpfile) : EPERM (1)
acct01.c:123: TPASS: acct(NULL) : EPERM (1)
acct01.c:123: TPASS: acct(test_file_eloop1) : ELOOP (40)
acct01.c:123: TPASS: acct(aaaa...) : ENAMETOOLONG (36)
acct01.c:123: TPASS: acct(ro_mntpoint/file) : EROFS (30)
acct01.c:123: TPASS: acct(Invalid address) : EFAULT (14)
Summary:
passed   9
failed   1

## Source
* Kernel version: 6.17.0-rc5
* Git tree: https://kernel.googlesource.com/pub/scm/linux/kernel/git/next/linux-next.git
* Git describe: 6.17.0-rc5-next-20250911
* Git commit: 8f21d9da46702c4d6951ba60ca8a05f42870fe8f
* Architectures:  qemu-arm64, qemu-x86_64, x86_64 and rock-pi-4b
* Toolchains: gcc-13
* Kconfigs: defconfig+lkftconfigs

## Build
* Test log: https://qa-reports.linaro.org/api/testruns/29854528/log_file/
* Test details:
https://regressions.linaro.org/lkft/linux-next-master/next-20250911/ltp-syscalls/acct01/
* Test plan: https://tuxapi.tuxsuite.com/v1/groups/linaro/projects/lkft/tests/32XlIYnaqlBd51NRfEjNdOSzoa9
* Build link: https://storage.tuxsuite.com/public/linaro/lkft/builds/32XlFRJ0UBKszjvazzyFA2gCmdT/
* Kernel config:
https://storage.tuxsuite.com/public/linaro/lkft/builds/32XlFRJ0UBKszjvazzyFA2gCmdT/config

--
Linaro LKFT