The way we currently deal with quota and process accounting that might
keep vfsmount busy at umount time is inherently broken; we try to turn
them off just in case (not quite correctly, at that) and

  a) pray umount doesn't fail (otherwise they'll stay turned off)
  b) pray nobody doesn anything funny just as we turn quota off

Moreover, LSM provides hooks for doing the same sort of broken logics.

The proper way to deal with that is to introduce the second kind of
reference to vfsmount.  Semantics:

 - when the last normal reference is dropped, all special ones are
   converted to normal ones and if there had been any, cleanup is done.
 - normal reference can be cloned into a special one
 - special reference can be converted to normal one; that's a no-op if
   we'd already passed the point of no return (i.e.  mntput() had
   converted special references to normal and started cleanup).

The way it works: e.g. starting process accounting ...