XFS does use /lost+found, it calls it the "orphanage directory" and xfs_repair reparents children of corrupt directories there.
Based on comments in the kernel source, it seems like the userspace fsck for JFS and F2FS will also sometimes create /lost+found. There might be more that do.
Based on comments in the kernel source, it seems like the userspace fsck for JFS and F2FS will also sometimes create /lost+found. There might be more that do.