вот почему так нельзя:
# mkdir /tmp/mountpoint/
# mke2fs /dev/ram0
# mount -o loop /dev/ram0 /tmp/mountpoint/
# cd /tmp/mountpoint/
# umount /tmp/mountpoint/
umount: /tmp/mountpoint: device is busy.
а так можно?
# mkdir /tmp/mountpoint/
# cd /tmp/mountpoint/
# rmdir /tmp/mountpoint/
# pwd
/tmp/mountpoint