useradd -m user1
zfs create -p tp1/srv/user1
zfs allow -u user1 compression tp1/srv/user1
zfs allow tp1/srv/user1
zfs set compression=off tp1/srv/user1

als user1:

su - user1
zfs get compression tp1/srv/user1

→ geht

zfs set compression=off tp1

→ permission denied

zfs set atime=off tp1/srv/user1

→ permission denied