Check getfacl large-file support.
This test can be run on a filesystem with large-file support.
$ umask 027
$ dd bs=65536 seek=32768 if=/dev/null of=large-file 2>/dev/null ||:
$ sh -c 'if test -f large-file; then getfacl large-file >/dev/null; fi'
$ rm large-file