When pacct facility generate an 'ac_flag' field in accounting record, it
refers a task_struct of the thread which died last in the process.  But any
other task_structs are ignored.

Therefore, pacct facility drops ASU flag even if root-privilege operations are
used by any other threads except the last one.  In addition, AFORK flag is
always set when the thread of group-leader didn't die last, although this
process has called execve() after fork().

We have a same matter in ac_exitcode.  The recorded ac_exitcode is an exit
code of the last thread in the process.  There is a possibility this exitcode
is not the group leader's one.