Stipe,
@Jonathan: if this is reproducable, in terms of: there is a deterministric connection between the corrupt WTP PDUs and the file handle leak, please file it as a bug report to mantis http://bugs.kannel.org/.
For a bit more info, I went back to the older version from November and am no longer having any CLOSE_WAITs sitting around. I've seen a few error conditions in the logs and still nothing. So this looks to be a patch-induced bug. If it'd help, I can tar up the directory and add it to my Mantis bug report. I'm going to add the above info as it is just to document things.
Jon