Acho que a parte principal do documento que você citou está aqui:
If /sys/subsystem exists, /sys/bus, /sys/class and /sys/block can be ignored. If it does not exist, you always have to scan all three places, as the kernel is free to move a subsystem from one place to the other, as long as the devices are still reachable by the same subsystem name.
Enquanto procurava outras referências do diretório / sys / subsystem, encontrei o seguinte comentário no arquivo 99-systemd.rules.in
We need a hardware independent way to identify network devices. We use the /sys/subsystem path for this. Current vanilla kernels don't actually support that hierarchy right now, however upcoming kernels will....
Então, imagino que ele será incluído em kernels posteriores.