The cpusets tests use the fts_*() family of functions for tree traversal. Unfortunately, this family of functions is not compatible with Large File Support (to support files larger than 2 GB on 32 bits systems). From /usr/include/fts.h:
/* The fts interface is incompatible with the LFS interface which
transparently uses the 64-bit file access functions. */
#ifdef __USE_FILE_OFFSET64
# error "<fts.h> cannot be used with -D_FILE_OFFSET_BITS==64"
#endif
The nftw() function can be used for tree traversal instead.