That file contains a bunch of entries of which only some are related to SysV. The rest are just "traditional APIs" that need to stay. In particular, /var/lock a.k.a. /run/lock is used by many programs (LVM, iscsi, alsactl). Similarly, the README about /var/log is something that should stay as long as we have people migrating from older systems or using the copiuos documentation that mentions /var/log/messages.txt on the Internet. /var/lock/subsys is only used by sysvinit, and our code to support /forcefsck, /fastboot, and /forcequotacheck is conditionalized on HAVE_SYSV_COMPAT, so conditionalize those here on HAVE_SYSV_COMPAT too.
Files in this directory contain configuration for systemd-tmpfiles, a program to create, delete, and clean up volatile and temporary files and directories. See man:tmpfiles.d(5) for explanation of the configuration file format, and man:systemd-tmpfiles(8) for a description of when and how this configuration is applied. Use 'systemd-analyze cat-config tmpfiles.d' to display the effective config.