The system wakeup framework is not very consistent with respect to
the way it handles suspend-to-idle and generally wakeup events
occurring during transitions to system low-power states.

First off, system transitions in progress are aborted by the event
reporting helpers like pm_wakeup_event() only if the wakeup_count
sysfs attribute is in use (as documented), but there are cases in
which system-wide transitions should be aborted even if that is
not the case.  For example, a wakeup signal from a designated
wakeup device during system-wide PM transition, it should cause
the transition to be aborted right away.

Moreover, there is a freeze_wake() call in wakeup_source_activate(),
but that really is only effective after suspend_freeze_state has
been set to FREEZE_STATE_ENTER by freeze_enter().  However, it
is very unlikely that wakeup_source_activate() will ever be called
at that time, as it could only be triggered by a IRQF_NO_SUSPEND
interr...