Per-CPU allocator (mm/percpu.c) is missing any kind of KASAN annotations. This likely means that KASAN can't detect overflows between per-CPU variables or __alloc_percpu() allocations. This needs to be investigated, and appropriate annotations need to be added.
Once we have proper per-CPU annotations, we can restore the test removed in [1]. [1] https://git.kernel.org/pub/scm/linux/kernel/git/torvalds/linux.git/commit/?id=330d8df81f3673d6fb74550bbc9bb159d81b35f7