The boot_time kstat doesn't get set with zfs root'd boxes:
haiiro:~ $ df -h /
Filesystem size used avail capacity Mounted on
tank/rootfs-nv_64 12G 6.1G 1.4G 82% /
haiiro:~ $
haiiro:~ $ kstat -m unix -n system_misc -s boot_time
module: unix instance: 0
name: system_misc class: misc
boot_time 0
ufs_mountroot() calls clkset() to set it.
the various nfsX_mountroot() also call clkset as does hsfs_mountroot()
The boot_time kstat is used in:
SMF:
http://src.opensolaris.org/source/xref/onnv/onnv-gate/usr/src/cmd/svc/startd/log.c#560
http://src.opensolaris.org/source/xref/onnv/onnv-gate/usr/src/cmd/rpcsvc/rstat_proc.c#722
and in brandz:
http://src.opensolaris.org/source/xref/onnv/onnv-gate/usr/src/uts/common/brand/lx/procfs/lx_prvnops.c#1663