Could someone try reproducing this problem? I know it pretty much requires a Netapp that you don't mind the risk of crashing, but maybe there are some new Netapp owners out there. ;-)
I have two F210's both running OnTap 4.0.4N_970627_1000 (this is what came installed on them). I create some quota trees, turn on the quotas, and then reboot the filer while the quotas are being initialized. After it comes back up, quotas are off. If I try to turn them on, the filer crashes. I've been able to do this several times to both F210's. An excerpt from the syslog is included below (I've forwarded the whole thing to Netapp support).
Sun Oct 5 23:32:12 EDT [rc]: saving 55M to /etc/crash/core.1-small ("wafl_nfs_lookup: inconsistent directory entry {x0 0 525472 103351382} <quota.db> in {x0 0 555944 103344539}.") Sun Oct 5 23:32:57 EDT [rc]: saving 256M to /etc/crash/core.1 ("wafl_nfs_lookup: inconsistent directory entry {x0 0 525472 103351382} <quota.db> in {x0 0 555944 103344539}.") Sun Oct 5 23:35:20 EDT [rc]: relog syslog Sun Oct 5 23:29:29 EDT [tn_login_0]: Login from host: adminhost Sun Oct 5 23:35:20 EDT [rc]: NetApp Release 4.0.4N_970627_1000 boot complete.