Exhibit A:
https://github.com/zfsonlinux/zfs/blob/376994828fd3753aba75d492859727ca76f6a293/module/zfs/zfs_ioctl.c#L3991-L4004
Exhibit B:
https://github.com/zfsonlinux/zfs/blob/376994828fd3753aba75d492859727ca76f6a293/lib/libzfs/libzfs_dataset.c#L1593-L1598
(3769948 is the current master.)
As for the rationale, @skiselkov stated the following in https://www.listbox.com/member/archive/post_content.html?post_id=20131007080502:B04DC60C-2F48-11E3-9198-9C9438B0F59B&address=000:
No, this is to cover the ERANGE return from zfs_ioctl.c:3784 where we
check to make sure nobody enables any salted checksums on a root pool,
since GRUB doesn't have support for that feature. Bootloader support on
FreeBSD might differ, though.
On UEFI systems, GRUB is not even used. Prohibiting the setting and use of specific flags is, in this configuration, rather unnecessary.
#6202 notes the same: disallowing zpool features is not warranted when GRUB is not used, which is a configuration that has worked for several years now.