When trying to restore files that were backed from one file system to another file system, the restore will fail with error "ACL not set. Errno = 95: Operation not supported"
Example of errors.
Restore started 05/07/2012 18:26:59
18:28:34 (3151648.001) Restoring from copy 1 of image created Mon 07 May 2012 05:00:59 AM EDT
18:28:35 (3151648.001) TAR STARTED 31071
18:28:44 (3151648.001) INF - Beginning restore from server mlbbkupmed2 to client mlbudbsd1.
18:28:45 (3151648.001) /hes/dev/oracle/bck-01/BCDAGDEV/oracatalog/
18:28:45 (3151648.001) Changed /hes/dev/oracle/bck-01/BCDAGDEV/oracatalog/ to /export/restore/
18:28:45 (3151648.001) Directory /export/restore exists. Keeping it.
18:28:45 (3151648.001) /hes/dev/oracle/bck-01/BCDAGDEV/oracatalog/.btoconfig
18:28:45 (3151648.001) Changed /hes/dev/oracle/bck-01/BCDAGDEV/oracatalog/.btoconfig to /export/restore/.btoconfig
18:28:45 (3151648.001) acl failed for /export/restore/.btoconfig - ACL not set. Errno = 95: Operation not supported
18:28:45 (3151648.001) /hes/dev/oracle/bck-01/BCDAGDEV/oracatalog/.jobid
Each filesystem whether it is POSIX compliant or not consist of extended attributes that will not work on another filesystem. This will report an error in the restore showing what attribute cannot be restored.