Clustered Data ONTAP 8
If those qtrees can be accessed from Windows clients, check Thumbs.db.
Thumbs.db file has an alternate data stream.
Those streams cannot be shown by dir /r.
Since Thumbs.db is also composed of a base file, a folder for Stream, and Data Stream, it consumes three inodes.
Please refer to the following KB for the relationship between Stream file and inode:
The number of files-used in quota report is larger than file count reported by Windows Explorer