This file documents why some tests are failing:

gnu/tests/chgrp/from.sh - https://github.com/uutils/coreutils/issues/7039
gnu/tests/chmod/symlinks.sh - https://github.com/uutils/coreutils/pull/7025
gnu/tests/chroot/chroot-credentials.sh - https://github.com/uutils/coreutils/issues/7040
gnu/tests/cp/cp-i.sh
gnu/tests/cp/preserve-gid.sh
gnu/tests/csplit/csplit-suppress-matched.pl
gnu/tests/date/date-debug.sh
gnu/tests/date/date-next-dow.pl
gnu/tests/date/date-tz.sh
gnu/tests/date/date.pl
gnu/tests/dd/direct.sh
gnu/tests/dd/no-allocate.sh
gnu/tests/dd/nocache_eof.sh
gnu/tests/dd/skip-seek-past-file.sh
gnu/tests/dd/stderr.sh
gnu/tests/df/over-mount-device.sh
gnu/tests/du/long-from-unreadable.sh
gnu/tests/du/move-dir-while-traversing.sh
gnu/tests/expr/expr-multibyte.pl
gnu/tests/expr/expr.pl
gnu/tests/fmt/goal-option.sh
gnu/tests/fmt/non-space.sh
gnu/tests/head/head-elide-tail.pl
gnu/tests/head/head-pos.sh
gnu/tests/head/head-write-error.sh
gnu/tests/help/help-version-getopt.sh
gnu/tests/help/help-version.sh
gnu/tests/id/setgid.sh
gnu/tests/ls/ls-misc.pl
gnu/tests/ls/stat-free-symlinks.sh
gnu/tests/misc/close-stdout.sh
gnu/tests/misc/comm.pl
gnu/tests/misc/dircolors.pl
gnu/tests/misc/echo.sh
gnu/tests/misc/kill.sh
gnu/tests/misc/nohup.sh
gnu/tests/misc/numfmt.pl
gnu/tests/misc/stdbuf.sh
gnu/tests/misc/tee.sh
gnu/tests/misc/time-style.sh
gnu/tests/misc/tsort.pl
gnu/tests/misc/write-errors.sh
gnu/tests/misc/xattr.sh - https://github.com/uutils/coreutils/pull/7009
gnu/tests/mv/hard-link-1.sh
gnu/tests/mv/mv-special-1.sh
gnu/tests/mv/part-fail.sh
gnu/tests/mv/part-hardlink.sh
gnu/tests/od/od-N.sh
gnu/tests/od/od-float.sh
gnu/tests/printf/printf-cov.pl
gnu/tests/printf/printf-indexed.sh
gnu/tests/printf/printf-mb.sh
gnu/tests/printf/printf-quote.sh
gnu/tests/printf/printf.sh
gnu/tests/ptx/ptx-overrun.sh
gnu/tests/ptx/ptx.pl
gnu/tests/rm/empty-inacc.sh - https://github.com/uutils/coreutils/issues/7033
gnu/tests/rm/ir-1.sh
gnu/tests/rm/one-file-system.sh - https://github.com/uutils/coreutils/issues/7011
gnu/tests/rm/rm1.sh
gnu/tests/rm/rm2.sh
gnu/tests/seq/seq-precision.sh
gnu/tests/shred/shred-passes.sh
gnu/tests/sort/sort-continue.sh
gnu/tests/sort/sort-debug-keys.sh
gnu/tests/sort/sort-debug-warn.sh
gnu/tests/sort/sort-files0-from.pl
gnu/tests/sort/sort-float.sh
gnu/tests/sort/sort-h-thousands-sep.sh
gnu/tests/sort/sort-merge-fdlimit.sh
gnu/tests/sort/sort-month.sh
gnu/tests/sort/sort.pl
gnu/tests/split/line-bytes.sh
gnu/tests/stat/stat-nanoseconds.sh
gnu/tests/tac/tac-2-nonseekable.sh
gnu/tests/tail/end-of-device.sh
gnu/tests/tail/follow-stdin.sh
gnu/tests/tail/inotify-rotate-resources.sh
gnu/tests/tail/symlink.sh
gnu/tests/touch/now-owned-by-other.sh
gnu/tests/touch/obsolescent.sh
gnu/tests/truncate/truncate-owned-by-other.sh
gnu/tests/tty/tty-eof.pl
gnu/tests/uniq/uniq.pl