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Systemd 256.1 Maintenance Release Fixes Home Directory Deletion Bug
(debugpointnews.com)
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There were talks a few years ago about changing sd-tmpfiles name but it was decide not worth it due to the churn and bikeshedding it would cause.
sd-tmpfiles is generally used to create, modify (e.g. permissions) and remove directories on the system. The home.conf is intended for systems that only ship /usr/ (e.g. containers) to create /home/ and /srv/ as a separate subvolume on btrfs