The Subsystem entry was missing for FreeBSD OS, noticed this while provisioning a TrueNAS box. After the first provision ansible was unable to upload any files due to that missing setting. Tested this change by adjusting the role locally and rerunning it with a clean sshd_config on the remote side, worked fine.
The usage of set_facts inside of roles is not recommended if
it is used for internal variables used only inside of the role.
It is recommended to use variables with smaller scope to avoid
inter-dependencies between different invocations of the same
role as demonstrated in the tests_alternative_file.yml later
in the patch series
ttps://github.com/oasis-roles/meta_standards#ansible-best-practices