Спасибо Поттерингу за успешный продукт: https://github.com/systemd/systemd/issues/5644
"Do NOT run the reproducer without a proper backup and/or on a production system!
How to reproduce:
# mkdir -p /foo/dir{1,2}
# touch /foo/.bar{1,2}
# cat /etc/tmpfiles.d/test.conf
R! /foo/.* - - - - -
Reboot.
Note the dot in the glob. When either using r!, or removing the dot and using R!, the bug doesn't reproduce."