Is this still an open issue or is there already a solution in progress? I just tried to install the package zfs-dkms (which includes spl-dkms) and observed the same symptoms: Installation failed but when running dkms manually everything worked out fine:
dkms build -m spl -v 0.7.12
dkms build -m zfs -v 0.7.12
dkms install -m spl -v 0.7.12
dkms install -m zfs -v 0.7.12
So my situation is good for now but when thinking about updating the system in the future I expect to run into the problem again.
I'm using Armbian (Debian Buster) for the Rock Pi 4 (on a NanoPi M4v2). The package I installed was: Armbian_5.98_Rockpi-4b_Debian_buster_default_4.4.192_minimal.