FreeBSD 15 added inotify support into libc, meaning that the libinotify port is only needed conditionally.
A quick and dirty grep suggests that we have somewhere around 100 ports that use it:
[1825.05 adamw@apnoea /usr/ports] rg :devel/libinotify | sort | uniq | wc -l
103The included diff is based largely off of iconv.h, but is much simpler. It determines what to do based on capability (presence of the associated header) rather than looking at OSVERSION. Because of pkgbase, I don't know whether we can rely on checking OSVERSION for these sorts of things.