I'd be 100% sure this is a systemd bug except that the problem is so obvious and (I think) so common that I can't believe I'm the only systemd user seeing it:
I routinely share /usr/portage over NFS between several gentoo boxes on my wireless network. When I poweroff or reboot the NFS client machines, systemd tears down the wireless connection *before* it unmounts the /usr/portage share, and so the umount command hangs and the machine won't shut down. I'd think people that hang out in this list must do the same thing, surely? No one else here running into this silly problem?