Additionally, I don't believe (Experts please correct me if this is wrong) SmartOS has an equivalent to Linux's isolcpus boot command line flag (or cpu_exclusive=1 if you're in a cpuset) to remove a cpu core entirely from the global scheduler domain. This prevents any tasks from running on that CPU, including kernel threads. Kernel threads will still occasionally interrupt applications if you simply set the affinity on pid 1 so that does't count.
These two features, along with hardware that is configured to not throw SMIs, allow Linux to get out of the way of applications for truly low latency. As far as I'm aware, this is impossible to do in Solaris/SmartOS. I'm not even getting into the SLUB memory allocator being better or the lazy TLB in Linux massively lowering TLB shootdowns, etc, etc. There is a reason why virtually every single major financial exchange in the world runs Linux (CME in Chicago, NYSE/NYMEX in New York, LSE in London, and Xetra in Frankfurt), it is better for the low latency use case.
On timers: we (I) added arbitrary resolution interval timers to the operating system in 1999 -- predating Linux by years. (We have had CPU binding and processor sets for even longer.) The operating system was and is being used in many real-time capacities (in both the financial and defense sectors in particular) -- and before "every single major financial exchange" was running Linux, many of them were running Solaris.
One final question while I've got you that your response didn't seemingly address. Does the cyclic subsystem allow turning off the cpu timer entirely ala Linux's nohz_full? If so, I stand corrected.