Comment 3 for bug 1386237

Just to demonstrate a particularly odd behavior:
#!/bin/bash
set -e; set -o pipefail
tmpd=$(mktemp -d)
trap "rm -Rf "$tmpd"" EXIT

cd $tmpd; mkdir defaults ex
setfacl --default --modify u::rwx --modify g::r-x --modify other::r-x defaults
setfacl --remove-default ex

xattr_args="--xattrs --xattrs-include=*"
( set -x; tar $xattr_args --no-acl -cpf - defaults | tar -C ex $xattr_args --no-acl -xpf - )

for d in defaults ex/defaults; do
   echo === $d ===
   echo " == getfacl $d =="; getfacl $d | sed 's,^, ,'
   echo " == ls -l $d ==" ; ls -l "$d" | sed 's,^, ,'
   echo " == ls -ld $d ==" ; ls -ld "$d" | sed 's,^, ,'
   echo
done

## end script / begin output ##
+ tar --xattrs '--xattrs-include=*' --no-acl -cpf - defaults
+ tar -C ex --xattrs '--xattrs-include=*' --no-acl -xpf -
=== defaults ===
 == getfacl defaults ==
 # file: defaults
 # owner: smoser
 # group: smoser
 user::rwx
 group::rwx
 other::r-x
 default:user::rwx
 default:group::r-x
 default:other::r-x

 == ls -l defaults ==
 total 0
 == ls -ld defaults ==
 drwxrwxr-x+ 2 smoser smoser 4096 Oct 27 11:18 defaults

=== ex/defaults ===
 == getfacl ex/defaults ==
 # file: ex/defaults
 # owner: smoser
 # group: smoser
 user::rwx
 group::rwx
 other::r-x
 default:user::rwx
 default:group::r-x
 default:other::r-x

 == ls -l ex/defaults ==
 total 0
 == ls -ld ex/defaults ==
 drwxrwxr-x+ 2 smoser smoser 4096 Oct 27 11:18 ex/defaults