Comment # 8 on bug 908476 from Takashi Iwai

Now I installed openSUSE FACTORY 20141206, and I could see the issue here, too,
and finally reached to the problem.

The recent kmod puts "!" prefix for device nodes to "kmod static-nodes" output.
 This makes the system safer, not to override the devices that are created via
udev.  OTOH, systemd-tmpfiles-setup-dev.service doesn't pass --boot option,
thus these entries are actively ignored.

So, in the end, this is a bad mixture of the old systemd and the new kmod.
The new systemd >= 217 requires it, according to kmod changelog.

Reassigned to systemd guys.