The race is:
CPU1 CPU2 devfs_reclaim_vchr make v_usecount 0 VI_LOCK sees v_usecount == 0, no updates vp->v_rdev = NULL; ... VI_UNLOCK VI_LOCK v_decr_devcount sees v_rdev == NULL, no updates
In this scenario si_devcount decrement is not performed.
Note this can only happen if the vnode lock is not held.
Also see the 3/3 review.