Shouldn't, perhaps, but we definitely have to (and are running with systemd)! I have not made any effort to understand what is logging early - there's not much that should happen prior to ZFS mounting everything.
Yep, it's empty when the target was created/installed. It's something happening early at boot time, but I haven't diagnosed exactly what's going on. And now that I think about it, I've seen the same thing on local ZFS Debian installs as well - worth digging into when I have some time, likely a bug somewhere.