Adding 'nfs-utils-client' to IMAGE_INSTALL when using opkg package manager and generating a DEBUGFS results in:

ERROR: core-image-minimal-1.0-r0 do_rootfs: Cannot get the installed packages list. Command '/home/developer/oe/recipes/poky/build/tmp/sysroots/x86_64-linux/usr/bin/opkg -f /home/developer/oe/recipes/poky/build/tmp/work/qemux86-poky-linux/core-image-minimal/1.0-r0/opkg.conf -o /home/developer/oe/recipes/poky/build/tmp/work/qemux86-poky-linux/core-image-minimal/1.0-r0/rootfs  --force_postinstall --prefer-arch-to-version   status' returned 0 and stderr:
Collected errors:
 * file_md5sum_alloc: Failed to open file /home/developer/oe/recipes/poky/build/tmp/work/qemux86-poky-linux/core-image-minimal/1.0-r0/rootfs/var/lib/nfs/etab: No such file or directory.
 * file_md5sum_alloc: Failed to open file /home/developer/oe/recipes/poky/build/tmp/work/qemux86-poky-linux/core-image-minimal/1.0-r0/rootfs/var/lib/nfs/rmtab: No such file or directory.
 * file_md5sum_alloc: Failed to open file /home/developer/oe/recipes/poky/build/tmp/work/qemux86-poky-linux/core-image-minimal/1.0-r0/rootfs/var/lib/nfs/xtab: No such file or directory.
 * file_md5sum_alloc: Failed to open file /home/developer/oe/recipes/poky/build/tmp/work/qemux86-poky-linux/core-image-minimal/1.0-r0/rootfs/var/lib/nfs/statd/state: No such file or directory.

ERROR: core-image-minimal-1.0-r0 do_rootfs: Function failed: do_rootfs
ERROR: Logfile of failure stored in: /home/developer/oe/recipes/poky/build/tmp/work/qemux86-poky-linux/core-image-minimal/1.0-r0/temp/log.do_rootfs.5361
ERROR: Task (/home/developer/oe/recipes/poky/meta/recipes-core/images/core-image-minimal.bb:do_rootfs) failed with exit code '1'
NOTE: Tasks Summary: Attempted 2168 tasks of which 2167 didn't need to be rerun and 1 failed.

Build info:
Build Configuration:
BB_VERSION        = "1.32.0"
BUILD_SYS         = "x86_64-linux"
NATIVELSBSTRING   = "universal"
TARGET_SYS        = "i586-poky-linux"
MACHINE           = "qemux86"
DISTRO            = "poky"
DISTRO_VERSION    = "2.2"
TUNE_FEATURES     = "m32 i586"
TARGET_FPU        = ""
meta
meta-poky
meta-yocto-bsp    = "master:9e63f81c78e284c9b325fe04a1b59e61c7ad8a1a"

Verified on Krogoth, Morty and Master.

Temporary work around as suggested by Robert Yang:

diff --git a/meta/lib/oe/rootfs.py b/meta/lib/oe/rootfs.py
index a348b97..ba072c0 100644
--- a/meta/lib/oe/rootfs.py
+++ b/meta/lib/oe/rootfs.py
@@ -951,7 +951,7 @@ class OpkgRootfs(DpkgOpkgRootfs):
         if self.progress_reporter:
             self.progress_reporter.next_stage()

-        self._setup_dbg_rootfs(['/etc', '/var/lib/opkg', '/usr/lib/ssl'])
+        self._setup_dbg_rootfs(['/etc', '/var/lib/opkg', '/usr/lib/ssl', '/var/lib/nfs'])

         execute_pre_post_process(self.d, opkg_post_process_cmds)