The license incompatibility is on the GPL side, not on the ZFS / closed GPU side. The only ones which could sue are the Linux kernel developers.
You might get intro trouble with the ZFS side however, since the CDDL license says: "must also be made available in Source Code form and that Source Code form must be distributed only under the terms of this License".
If the Source Code form is only under the terms of the GPL, then the above condition is not met. The law suit would thus come from the ZFS side.