I've fixed problem mentioned in summary, fixed wrong dependency, added check for kernel version and check for PREEMPT kernel. I'm not sure if problem with PREEMPT kernel hit only sys-fs/zfs or both, just in case i've added checks to both ebuild. I removed exec bit form headers file.
Repoman is happy now:)
I'm attaching diff to ebuild.
Created attachment 271683 [details, diff]
diff to ebuild
Spl is now in main tree.