RHEL7/8/9: xfsrestore only restores directories but not files if the on disk inventory is restored from tape

Issue

When we tried to restore a backup created by xfsdump, xfsrestore created directories but did not create files in them. There were 2 dumps recorded on a single tape device. The contents of the tape device were as following:

    file 0: dump data of partition "/boot"
    file 1: inventory data of partition "/boot"
    file 2: dump data of partition "/"
    file 3: inventory data of partition "/"
    file 4: (terminator)

To restore partition "/", we did:

    # mt -f /dev/nst0 asf 2
    # xfsrestore -f /dev/nst0 -S $SESSION_ID /tmp/test -b 524288
    xfsrestore: using scsi tape (drive_scsitape) strategy
    xfsrestore: version 3.1.7 (dump format 3.0) - type ^C for status and control
    xfsrestore: searching media for dump
    xfsrestore: preparing drive
    xfsrestore: examining media file 3
    xfsrestore: found dump matching specified id:
    xfsrestore: hostname: localhost
    xfsrestore: mount point: /mnt/sysimage
    xfsrestore: volume: /dev/sda5
    xfsrestore: session time: Mon Dec 20 08:30:07 2021
    xfsrestore: level: 0
    xfsrestore: session label: ""
    xfsrestore: media label: ""
    xfsrestore: file system id: (_snip_)
    xfsrestore: session id: (_snip_)
    xfsrestore: media id: (_snip_)
    xfsrestore: incorporating on-media session inventory into online inventory
    xfsrestore: using on-media session inventory
    xfsrestore: searching media for directory dump
    xfsrestore: rewinding
    xfsrestore: examining media file 0
    xfsrestore: inventory session uuid (_snip_) does not match the media header's session uuid (_snip_)
    xfsrestore: examining media file 1
    xfsrestore: inventory session uuid (_snip_) does not match the media header's session uuid (_snip_)
    xfsrestore: examining media file 2
    xfsrestore: reading directories
    xfsrestore: 33318 directories and 413020 entries processed
    xfsrestore: directory post-processing
    xfsrestore: restore complete: 92 seconds elapsed
    xfsrestore: Restore Summary:
    xfsrestore:   stream 0 /dev/nst0 OK (success)
    xfsrestore: Restore Status: SUCCESS

As the result, directories were restored. However, there were no files restored:

    # cd /tmp/test
    # ls
    etc     home   mnt  proc  run   tmp  var
    boot    dev  export  media  opt  root  srv  sys     usr
    # ls home/user/name/
    userx
    # ls home/user/name/userx/
    #

The xfsrestore's log showed that it read file 3 before file 2. So I requested rewinding before invoking xfsrestore. However it did not help to change the result:

    # mt -f /dev/nst0 asf 0
    # xfsrestore -f /dev/nst0 -S $SESSION_ID /tmp/test3 -b 524288
    xfsrestore: using scsi tape (drive_scsitape) strategy
    xfsrestore: version 3.1.7 (dump format 3.0) - type ^C for status and control
    xfsrestore: using online session inventory
    xfsrestore: searching media for directory dump
    xfsrestore: preparing drive
    xfsrestore: examining media file 0
    xfsrestore: inventory session uuid (_snip_) does not match the media header's session uuid (_snip_)
    xfsrestore: examining media file 1
    xfsrestore: inventory session uuid (_snip_) does not match the media header's session uuid (_snip_)
    xfsrestore: examining media file 2
    xfsrestore: reading directories
    xfsrestore: 25318 directories and 313090 entries processed
    xfsrestore: directory post-processing
    xfsrestore: restore complete: 2 seconds elapsed
    xfsrestore: Restore Summary:
    xfsrestore:   stream 0 /dev/nst0 OK (success)
    xfsrestore: Restore Status: SUCCESS

Referring some sample output on success of xfsrestore, it seems that a message with "non-directory files" should be there:

     :
    xfsrestore: reading directories
     :
    xfsrestore: directory post-processing
    xfsrestore: restoring non-directory files
     :

Missing of "non-directory files" message means that xfsrestore failed to read data for non-directory files. Hence it could restore only directory entries but could not restore file entries.