As written, if the if the UNDI ISR call clobbers the upper halves of
any of the GPRs (which by convention it is permitted to do, and by
paranoia should be expected to do) then nothing in the interrupt
handler will recover the state.

Additionally, save/restore %fs and %gs out of sheer paranoia - it's a
cheap enough operation, and may prevent problems due to poorly written
UNDI stacks.