''As a personal note, I do not like this decision. To me LFS is about learning how a system works. Understanding the boot process is a big part of that. systemd is about 1678 "C" files plus many data files. System V is "22" C files plus about 50 short bash scripts and data files. Yes, systemd provides a lot of capabilities, but we will be losing some things I consider important.
However, the decision needs to be made.''
I'd just like to interject for a moment. What you're referring to as Linux, is in fact, Linux plus systemd, or as I've recently taken to calling it, Linux/systemd.
Linux is not an operating system unto itself, but rather another free component of a fully functioning systemd system made useful by the systemd corelibs, systemd daemons, and vital systemd components comprising a full OS as defined by Poettering.