this clearly wrong.
Why is it wrong? The kernel plugin doesn't remove zfs-dkms after installing the proxmox kernel or removing the debian kernels. zfs-dkms being installed with only the proxmox kernels doesn't actually build the module.
I'm not sure what would change with the upgrade script because apt is just doing what the control file says. On amd64, zfs-dkms will only be installed if the pve-headers package is not installed.