This doesn't even consider the fact that issues related to things like concurrency are usually difficult to properly unit test at all unless you already know what the bug is in advance. If you have a highly concurrent system and it requires a bunch of different things are in some specific state in order to trigger a specific bug, of course you CAN write a test for this in principle, but it's a huge amount of work and requires that you've already done all the debugging already. Which is why developers in C/C++ rely on a bunch of other techniques like sanitizer builds to test issues like this.
The fact that it would be hard to test certain edge cases does not in any way excuse the fact that the overwhelming bulk of functions in Linux are pure functions that are thread-hostile anyway, and these all need tests. The hard cases can be left for last.