From: Eric Sandeen on gitlab.com
Honestly, I'd suggest that we turn this into a "=Y" and enable 64-bit
inodes by default. It can be overridden by mounting tmpfs with -o
inode32 for any 32-bit userspace that needs it, and the failure
(EOVERFLOW) should be obvious.
XFS already defaults to 64-bit inodes, with a similar mount-time
override, so at least some of our current users are aware of this type