xfs_sync_sb_buf() holds sb/rtsb buffer locks across a synchronous xfs_trans_commit(), which flushes the CIL push workqueue internally. If shutdown occurs during the CIL push, xfs_buf_item_unpin() needs to lock these buffers to fail them, causing a deadlock:
setlabel: holds buf lock -> flush_workqueue(xfs-cil) CIL push worker: xfs_buf_item_unpin -> xfs_buf_lock(same buf)
Remove the xfs_trans_bhold() calls so that commit releases the buffer locks normally. After the sync commit, re-acquire the buffers via mp->m_sb_bp / mp->m_rtsb_bp for the on-disk writeback.