In the question Where can I find the Official File Hierarchy Standard for UNIX? one writes:
As with all things unix, it's less of a law and more of a guideline;
how much of it is adhered to varies by distro and flavor...
It is also said
That is the standard. The fact that it looks quite old
is a measure of it's success as a standard...
What is the status today? Which Linux distributions take the FHS standard seriously and which do not?