FWIW I have just successfully upgraded from 21.04 to 21.10 after checking the bug referenced in the Flimm's post and seeing some indications (not as clear as I would have liked...) that it was fixed in kernel version 5.13.0-20.  The bug appears to be present in all previous 5.13 kernel versions, up to and including 5.13.0-19, which is the one that was fatally released with 21.10 initially.
My system is running a custom-deployed ZFS on root.  It was deployed from scratch with the stock version that came with Hirsute (ZFS v2.0.3).  I am not running Ubuntu's Zsys but I don't think that's relevant.
Procedure
- Made sure I had ample backups available and on a separate system; clearly relying on ZFS snapshots isn't a suitable strategy here.
- Ran the usual do-release-upgradeprocedure.  Everything went through flawlessly; actually one of the smoothest Ubuntu upgrades I've experienced.
- After the upgrade completed but before rebooting (ie: while still running the "safe" 5.11 Hirsute kernel), I double-checked /bootto make sure the kernel about to be booted was newer than5.13.0-19; I got 5.13.0-22:
$ ll /boot/vmlinuz
lrwxrwxrwx 1 root root 25 Dec 27 16:59 /boot/vmlinuz -> vmlinuz-5.13.0-22-generic
More information
The below advice is only relevant until a stable version of 22.04 ("Jammy") comes out.
Live image
As of this writing, Canonical's 21.10 Live image still comes with the buggy kernel 5.13.0-19.  Therefore, do not under any circumstance use that image to access/deploy ZFS filesystems.
Should you need to perform such maintenance, you should probably use the 21.04 Live image rather than 21.10; the ZFS versions are pretty close (2.0.3/2.0.6).
New 21.10 deployments with ZFS on root
I have confirmed that it's possible to use the 21.04 Live image to perform a 21.10 ZFS-on-root deployment.  Simply follow the ZFS on root guide, and specify the desired release when invoking debootstrap (at step 3.4), as in:
debootstrap impish /mnt
You'll also need to specify the same version (impish) in /mnt/etc/apt/sources.list (step 4.3).