Did you try the new kernel?
I'm sure that all the tips and settings described here with "zfs set" and "vm.swappiness" are good to know and are useful. But that they are neither the cause nor the solution to the real "random restarting" problem.
My affected server was a factory new Supermicro server with two CPUs and 64 GB RAM and for testing only a small Windows Server 2008 VM, there was almost no load...
Maybe watchdog maybe BIOS maybe hardware or kernel I do not know
Our server came today from the warranty workshop, with the statement the problem is solved by BIOS adjustments
I do not believe that yet, the next days I will test again and report, if there is something to report.