Tim, If I understand your comment correctly, you're going to enable CONFIG_TASK_DELAY_ACCT in the config but the actual delay accounting will be disabled unless booted with "delayacct"? What happened to Leann's RFC and all the comments in this bug? Why introduce another bootoption for that? What was the reasoning here?
Also, I don't approve of your "lemming" comparision: I merely mentioned that other distributions have enabled this feature and are apparently not reporting any downsides - I did not mention this to imply that we should blindly follow others.