I don't consider myself fully qualified to speak to this, so please take it with a grain of salt.

From what I gather it seems like you could potentially create scenarios where TOCTOU is indeed a problem, but in considering the situations where it could come up I do feel like all my ideas are somewhat contrived in nature. And even when noodling on it I very much get the feeling that I return to my previous statement: consider what you're building. I think that the potential for TOCTOU could potentially compromise a hypervisor's security (i.e. letting an arbitrary number of user on a system make arbitrary io_uring calls) and even if I couldn't demonstrate how that could be weaponized I would avoid it. However, if you're writing an application that's going to do a read(2) or something, I don't see TOCTOU being a uniquely io_uring problem.