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.

XFS filesystems do not have a "/lost+found" directory in their normal state.

In the very rare occasions when one has to run "xfs_repair", it will create a "/lost+found" directory, if it is required for recovered files.

After the repair and after investigating whether the recovered files contain useful data or not (and after moving the useful files elsewhere), one should normally delete the "/lost+found" directory, because it is no longer needed.