What bothers me about the Linux code base is that there is so much code duplication; the pipe doesn't use a generic circular buffer implementation, but instead rolls its own. If you had the one true implementation, you'd add those annotations there, once, and all users would have it, and would benefit from KMSAN's deep insight.
Every time I hack Linux kernel code, I'm reminded how ugly plain C is, how it forces me to repeat myself (unless you enter macro hell, but Linux is already there). I wish the Linux kernel would agree on a subset of C++, which would allow making it much more robust and simpler.
They recently agreed to allow Rust code in certain tail ends of the code base; that's a good thing, but much more would be gained from allowing that subset of C++ everywhere. (Do both. I'm not arguing against Rust.)