First question: Quotas have been supported on Linux for a very long time. All major (and native) file systems support them.
Secondly: disk usage accounting for metadata as well as regular file data may or may not be tricky. ZFS always tells you how much data+metadata is used by a file, helped by metadata itself being dynamically allocated on ZFS like everything else is. File systems like ext4 that have fixed metadata locations on disk don't report back metadata allocation with the file; it wouldn't really be useful to see this information since removing the file doesn't free any metadata in the ext4 case.
Secondly: disk usage accounting for metadata as well as regular file data may or may not be tricky. ZFS always tells you how much data+metadata is used by a file, helped by metadata itself being dynamically allocated on ZFS like everything else is. File systems like ext4 that have fixed metadata locations on disk don't report back metadata allocation with the file; it wouldn't really be useful to see this information since removing the file doesn't free any metadata in the ext4 case.