For sg3_utils:
$ find . -name '*.c' -exec grep "/proc/scsi" {} \; -print
static const char * proc_allow_dio = "/proc/scsi/sg/allow_dio";
./src/sg_read.c
static const char * proc_allow_dio = "/proc/scsi/sg/allow_dio";
./src/sgp_dd.c
static const char * proc_allow_dio = "/proc/scsi/sg/allow_dio";
./src/sgm_dd.c
static const char * proc_allow_dio = "/proc/scsi/sg/allow_dio";
./src/sg_dd.c
ÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂ "'echo 1 > /proc/scsi/sg/allow_dio'\n", q_len, dirio_count);
./testing/sg_tst_bidi.c
static const char * proc_allow_dio = "/proc/scsi/sg/allow_dio";
./examples/sgq_dd.c
That is 6 (not 38) by my count.