There is a shorter patch:
https://lkml.org/lkml/2012/6/9/47"mm-correctly-synchronize-rss-counters-at-exit-exec"
This has been applied to linux-3.2 while the linux-3.4 queue in a fixed rc state ...
Although your
patches/bugfix/bad_rss_counter_state.patch
looks cleaner as it has a dereference less, it might be the code in kernel/tsacct.c never gets executed?
[edit]probably solved soon.
Because linux-3.4.4 released today, the queue is open again.