I've just got the same panic again.
This time I didn't do anything unusual, just ran a poudriere build and the
systems paniced at the end of it:
Unread portion of the kernel message buffer:
panic: destroying non-empty racct: 2113536 allocated for resource 4
KDB: stack
To be fair I got this panic after some exotic sequence of events: running
poudriere, sending SIGSTOP to one of build processes, forgetting about it,
seeing poudriere timeout that job, sending SIGCONT...
This is amd64 head r297350.
Some details:
(kgdb) bt
#0 doadump (textdump=1) at /usr/src/sys/