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Remove entries for passwd and friends, these will already be
populated by systemd-sysusers before tmpfiles has a chance to run
so these entries don't actually do anything.
Remove entries for files that only have comments in them. These
files only end up cluttering /etc making it harder to figure out
what's local admin configuration at a glance.
Symlink all other files that actually do something instead of
copying them. By copying them, we will never receive any updates
if the files are updated in /usr/share/factory/etc as tmpfiles will
only copy the files if they don't exist in /etc already. By symlinking
instead of copying, any updates to /usr/share/factory/etc will
automatically be taken into account.