QA output created by 305
Format and mount
Create the original files
root      --    3072       0       0              7     0     0       
nobody    --       0       0       0              1     0     0       
fsgqa     --       0       0       0              1     0     0       
Change file ownership
root      --       0       0       0              4     0     0       
nobody    --       0       0       0              1     0     0       
fsgqa     --    3072       0       0              4     0     0       
CoW one of the files
root      --       0       0       0              4     0     0       
nobody    --       0       0       0              1     0     0       
fsgqa     --    3072       0       0              4     0     0       
Remount the FS to see if accounting changes
root      --       0       0       0              4     0     0       
nobody    --       0       0       0              1     0     0       
fsgqa     --    3072       0       0              4     0     0       
Chown one of the files
root      --       0       0       0              4     0     0       
nobody    --    1024       0       0              2     0     0       
fsgqa     --    2048       0       0              3     0     0