I'm able to reproduce a lockdep splat with config options:
CONFIG_PROVE_LOCKING=y,
CONFIG_DEBUG_LOCK_ALLOC=y and
CONFIG_PREEMPTIRQ_EVENTS=y

$ echo 1 > /d/tracing/events/preemptirq/preempt_enable/enable

[   26.112609] DEBUG_LOCKS_WARN_ON(current->softirqs_enabled)
[   26.112636] WARNING: CPU: 0 PID: 118 at kernel/locking/lockdep.c:3854
[...]
[   26.144229] Call Trace:
[   26.144926]  <IRQ>
[   26.145506]  lock_acquire+0x55/0x1b0
[   26.146499]  ? __do_softirq+0x46f/0x4d9
[   26.147571]  ? __do_softirq+0x46f/0x4d9
[   26.148646]  trace_preempt_on+0x8f/0x240
[   26.149744]  ? trace_preempt_on+0x4d/0x240
[   26.150862]  ? __do_softirq+0x46f/0x4d9
[   26.151930]  preempt_count_sub+0x18a/0x1a0
[   26.152985]  __do_softirq+0x46f/0x4d9
[   26.153937]  irq_exit+0x68/0xe0
[   26.154755]  smp_apic_timer_interrupt+0x271/0x280
[   26.156056]  apic_timer_interrupt+0xf/0x20
[   26.157105]  </IRQ>

The issue was this:

preempt_count = 1 << SOFTIRQ_SHIFT

	__local_bh_enable(cnt = 1 << SOFTIRQ_SHIFT) {
		if (softirq_count() == (cnt && SOFTIRQ_MASK)) {
			trace_softirqs_on() {
				current->softirqs_enabled = 1;
			}
		}
		preempt_count_sub(cnt) {
			trace_preempt_on() {
				tracepoint() {
					rcu_read_lock_sched() {
						// jumps into lockdep

Where preempt_count still has softirqs disabled, but
current->softirqs_enabled is true, and we get a splat.

Link: http://lkml.kernel.org/r/20180607201143.247775-1-joel@joelfernandes.org

Cc: Peter Zijlstra <peterz@infradead.org>
Cc: Ingo Molnar <mingo@redhat.com>
Cc: Linus Torvalds <torvalds@linux-foundation.org>
Cc: Mathieu Desnoyers <mathieu.desnoyers@efficios.com>
Cc: Tom Zanussi <tom.zanussi@linux.intel.com>
Cc: Namhyung Kim <namhyung@kernel.org>
Cc: Thomas Glexiner <tglx@linutronix.de>
Cc: Boqun Feng <boqun.feng@gmail.com>
Cc: Paul McKenney <paulmck@linux.vnet.ibm.com>
Cc: Masami Hiramatsu <mhiramat@kernel.org>
Cc: Todd Kjos <tkjos@google.com>
Cc: Erick Reyes <erickreyes@google.com>
Cc: Julia Cartwright <julia@ni.com>
Cc: Byungchul Park <byungchul.park@lge.com>
Cc: stable@vger.kernel.org
Reviewed-by: Steven Rostedt (VMware) <rostedt@goodmis.org>
Fixes: d5915816 ("tracing: Add support for preempt and irq enable/disable events")
Signed-off-by: Joel Fernandes (Google) <joel@joelfernandes.org>
Signed-off-by: Steven Rostedt (VMware) <rostedt@goodmis.org>