I created a new pool with 4 1.82TB disk in Raid-z mode.
Than I added a dataset with default parameters.
When I open "Edit ACL" and press save I get the error message
Saving ACLs
Error: [EINVAL] At least one inheritable ACL entry is required
Because this is not like a chmod -R. Recursive ACL operations propagate the changed ACL through files / subdirectories. If we were to calculate an inherited ACL from a parent directory that has no inheriting entries, it would be empty (i.e. grant no one access), which is quite obviously not what anyone wants.