Hi
I see some possible improvements to the filesystem package to use some
of the recent improvements to systemd. I don't know if they are already
planned.
All the empty directories and the links could be replaced by a
tmpfiles.d file, like /usr/lib/tmpfiles.d/archlinux.conf.
/etc/{group,gshadow,passwd,shadow} could be removed as the base users
and groups are already created by the upstream sysusers.d files. The
arch-specific ones (like bin or daemon) could be created by
/usr/lib/sysusers.d/archlinux.conf.
The others /etc/ files could be moved to /usr/share/etc/ and copied as
needed to /etc using tmpfiles.d files.
A filesystem.install file could launch systemd-tmpfiles and
systemd-sysusers to update the local configuration when the package is
updated.
In the end, filesystem would contain only tmpfiles.d and sysusers.d
files + /usr/share/etc.
I can make a draft of this package if you want.
More infos : http://0pointer.de/blog/projects/stateless.html