`zfs receive -x` fails to consistently exclude property across incremental receives

[rkojedzinszky]

System information

Type	Version/Name
Distribution Name	FreeBSD
Distribution Version	15.0-RELEASE-p11
Kernel Version	15.0-RELEASE-p11
Architecture	amd64
OpenZFS Version	zfs-2.4.3-1

Describe the problem you're observing

When receiving an incremental ZFS send stream with both -p (include properties) on the send side and -x (exclude property) on the receive side, the excluded property is not reliably ignored. Instead, it alternates between being set and cleared on the destination with each successive incremental receive.

Describe how to reproduce the problem

Create test datasets

zfs create root/test
zfs create root/test/src
zfs create root/test/dst

Set a property to exclude on receive

zfs set refreservation=1G root/test/src

Initial full send/receive (property correctly excluded)

zfs snapshot root/test/src@snap_0
zfs send -p root/test/src@snap_0 | zfs receive -e -x refreservation root/test/dst

After this, root/test/dst/src has no refreservation set (correct)

First incremental

zfs snapshot root/test/src@snap_1
zfs send -p -i root/test/src@snap_0 root/test/src@snap_1 | zfs receive -e -F -x refreservation root/test/dst

After this, refreservation=1G appears on root/test/dst/src (BUG: should still be inherited)

Second incremental

zfs snapshot root/test/src@snap_2
zfs send -p -i root/test/src@snap_1 root/test/src@snap_2 | zfs receive -e -F -x refreservation root/test/dst

After this, refreservation is cleared again (back to inherited value)

This alternating pattern repeats indefinitely.