ZFS doesn't over-provision anything by default. The only case I'm aware of where you can over-provision with ZFS is when you explicitly choose to thin provision zvols (virtual block devices with a fixed size). This can't be done with regular file systems which grow as needed, though you can reserve space for them.
File systems do handle running out of space (for a loose definition of handle) but they never expect the underlying block device to run out of space, which is what happens with over-provisioning. That's a problem common to any volume manager that allows you to over provision.