So you didn't report the bug? Kernel developers absolutely LOVE those kinds of bugs, especially with such a trivial reproducer!
Considering it again now, I do think it's essentially a bug, but it seems to be a known thing at this point. What I described is the same issue addressed by this unmerged patch: https://lkml.org/lkml/2017/9/18/739 (see discussion here: https://lwn.net/Articles/814535/). And it's mentioned in the article in this HN link:
> Those dentries still take up valuable memory, and they can create other problems (such as soft lockups) as well.