Updated diff, taking comments by bofh@ into account.
This diff is on the English language version as of 2023-10-16 (commit 419be99ba8) and does not contain more recent updates to files that need to be translated (e.g. news).

In D42353#966486, @bofh wrote:

Please do not delete/update the 14.0R release checksums. Those are actually done by re@ rather than any doc committers.

The patch seems correct, but this dc implementation is not built by default on FreeBSD-13 or later, and thus only relevant for STABLE-12 (unless WITHOUT_GH_BC is defined, preventing the build of Gavin D. Howards much improved bc and dc programs). It is therefore definitely relevant for STABLE-12, but a NOP on STABLE-13 and CURRENT built with default options.

Updated patch against 13-STABLE that addresses all review comments.

A new patch for -CURRENT that addresses all review comments has been uploaded to PR 272018.

My comments have been addressed and I think it makes sense to go ahead with the proposed patches.

Could the option to allow arbitrary environment variables being passed to the rc scripts create vulnerabilities?
I do not see any, since the service scripts could already be started without the use of the service command with arbitrary environment variables.
But I'm not sure whether the possibility to override HOME and PATH is a good idea, and excluding LD_PRELOAD and LD_LIBRARY_PATH from being passed this way might be a good idea.

In D39386#897824, @mckusick wrote:

Have you verified that these changes resolve the issues reported in PR #270587?

PR270587 contains the description of the unexpected behavior fixed by these patches.
The code path for FAT32 is not affected by these patches.

Final set of patches, including suggested additions to the man pages of df(1) and statfs(2).
The man pages will be committed with updated revision dates (not included in this review).

Read directory in units of the file system cluster size instead of MAXBSIZE since the latter caused kernel panics in some tests.
If a FAT file system has been created with an "odd" number of directory entries that is not a multiple of 16, the msdosfs code allows to fill the sector containing the last directory sector. Therefore the configured number of directory entries is rounded up to a multiple of 16.
Add comments that describe the new function that counts the used directory entries when a FAT12 or FAT16 file system is mounted.
A test script has been added to PR #270053 - msdosfs with the latest patches passes this test for all file system parameters defined in this script.

In D38987#888159, @mckusick wrote:

Improvements so far look good.
Several places already noted still need new or updated comments.
Should add updates to msdos(5) and df(1) manual pages.

Updated directory scan code, tested with different sector sizes and directory sizes (up to 65534 entries), including uncommon "odd" numbers of directory entries that do not fill complete disk blocks.

In D38987#887609, @mckusick wrote:

This looks like a useful change. How difficult would it be to make it also work for FAT32 filesystems?

In D38755#882650, @arichardson wrote:

I don't understand why this program is special and should default to using LTO. Shouldn't there be a global WITH_LTO switch instead that builds all base system programs with LTO?