Hi anbe, Do you still have any idea about the way to reproduce this failure?
I've added an autopkgtest script to zfs to test the dkms build against linux-headers-$(dpkg --print-architecture), and it seems that I cannot reproduce this issue in a clean and minimal chroot. http://debomatic-amd64.debian.net/distribution#unstable/zfs-linux/0.7.12-2/autopkgtest