The full nohz tick is reprogrammed in irq_exit() only if the exit is not in
a nesting interrupt. This stands as an optimization: whether a hardirq or a
softirq is interrupted, the tick is going to be reprogrammed when necessary
at the end of the inner interrupt, with even potential new updates on the
timer queue.

When soft interrupts are interrupted, it's assumed that they are executing
on the tail of an interrupt return. In that case tick_nohz_irq_exit() is
called after softirq processing to take care of the tick reprogramming.

But the assumption is wrong: softirqs can be processed inline as well, ie:
outside of an interrupt, like in a call to local_bh_enable() or from
ksoftirqd.

Inline softirqs don't reprogram the tick once they are done, as opposed to
interrupt tail softirq processing. So if a tick interrupts an inline
softirq processing, the next timer will neither be reprogrammed from the
interrupting tick's irq_exit() nor after ...