Andi - Ubuntu has reverted this patch for both Lucid (2.6.32) and Natty (2.6.38) as it appears to cause a networking regression, though we never really figured out root cause. Empirically, reverting the patch solved the issue. Eric Biederman theorized that it uncovered a user space issue (trying to read before listen), but the bug reporter seems to have lost interest in testing kernels so we couldn't ever pin it down.
http://bugs.launchpad.net/bugs/791512
We also decided that reverting this patch was likely OK because we couldn't find any Launchpad reports of the Ooops mentioned in the patch commit log, nor does a google search turn up any hits.