First attempt

.SRCINFO

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+pkgbase = zfs-linux-lts
+	pkgver = 2.3.2_6.12.28.1
+	pkgrel = 1
+	url = https://openzfs.org/
+	arch = x86_64
+	license = CDDL-1.0
+	makedepends = linux-lts-headers=6.12.28-1
+	depends = kmod
+	depends = zfs-utils=2.3.2
+	source = https://github.com/openzfs/zfs/releases/download/zfs-2.3.2/zfs-2.3.2.tar.gz
+	sha256sums = 80da628a9543ec3355bf410617450e167706948ceb287541455a1b8d87b8758a
+
+pkgname = zfs-linux-lts
+	pkgdesc = Kernel modules for the Zettabyte File System.
+	install = zfs.install
+	groups = archzfs-linux-lts
+	provides = zfs
+	provides = spl
+	conflicts = zfs-dkms
+	conflicts = zfs-dkms-git
+	conflicts = zfs-dkms-rc
+	conflicts = spl-dkms
+	conflicts = spl-dkms-git
+	conflicts = zfs-linux-lts-git
+	conflicts = zfs-linux-lts-rc
+	conflicts = spl-linux-lts
+	replaces = spl-linux-lts
+
+pkgname = zfs-linux-lts-headers
+	pkgdesc = Kernel headers for the Zettabyte File System.
+	provides = zfs-headers
+	provides = spl-headers
+	conflicts = zfs-headers
+	conflicts = zfs-dkms
+	conflicts = zfs-dkms-git
+	conflicts = zfs-dkms-rc
+	conflicts = spl-dkms
+	conflicts = spl-dkms-git
+	conflicts = spl-headers

.gitignore

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+*.tar.xz
+*.tar.gz
+*.tar.zst
+*.sig
+*.log

PKGBUILD

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+# Maintainer: Christian Heusel <christian@heusel.eu>
+# Contributor: Jan Houben <jan@nexttrex.de>
+# Contributor: Jesus Alvarez <jeezusjr at gmail dot com>
+#
+# ! WARNING !
+#
+# This packages is meant to build a kernel module, so these modules will only
+# work with the kernel package they target. In this case, the zfs-linux-lts
+# packages will only work with the default linux-lts package!
+#
+
+pkgbase="zfs-linux-lts"
+pkgname=("zfs-linux-lts" "zfs-linux-lts-headers")
+kernel="$(uname -r)"
+_zfsver="2.3.2"
+_kernelver="${kernel%-lts}"
+_kernelver_full="${kernel%-lts}"
+_extramodules="${kernel}"
+
+pkgver="${_zfsver}_$(echo ${_kernelver} | sed s/-/./g)"
+pkgrel=1
+makedepends=("linux-lts-headers=${_kernelver}")
+arch=("x86_64")
+url="https://openzfs.org/"
+source=("https://github.com/openzfs/zfs/releases/download/zfs-${_zfsver}/zfs-${_zfsver}.tar.gz")
+sha256sums=('80da628a9543ec3355bf410617450e167706948ceb287541455a1b8d87b8758a')
+license=("CDDL-1.0")
+depends=("kmod" "zfs-utils=${_zfsver}" "linux-lts=${_kernelver}")
+
+build() {
+    cd "${srcdir}/zfs-${_zfsver}"
+    ./autogen.sh
+    ./configure --prefix=/usr --sysconfdir=/etc --sbindir=/usr/bin --libdir=/usr/lib \
+                --datadir=/usr/share --includedir=/usr/include --with-udevdir=/usr/lib/udev \
+                --libexecdir=/usr/lib --with-config=kernel \
+                --with-linux=/usr/lib/modules/${_extramodules}/build \
+                --with-linux-obj=/usr/lib/modules/${_extramodules}/build
+    make
+}
+
+package_zfs-linux-lts() {
+    pkgdesc="Kernel modules for the Zettabyte File System."
+    install=zfs.install
+    provides=("zfs" "spl")
+    groups=("archzfs-linux-lts")
+    conflicts=("zfs-dkms" "zfs-dkms-git" "zfs-dkms-rc" "spl-dkms" "spl-dkms-git" 'zfs-linux-lts-git' 'zfs-linux-lts-rc' 'spl-linux-lts')
+    replaces=("spl-linux-lts")
+    cd "${srcdir}/zfs-${_zfsver}"
+    make DESTDIR="${pkgdir}" INSTALL_MOD_PATH=${pkgdir}/usr INSTALL_MOD_STRIP=1 install
+    # Remove src dir
+    rm -r "${pkgdir}"/usr/src
+}
+
+package_zfs-linux-lts-headers() {
+    pkgdesc="Kernel headers for the Zettabyte File System."
+    provides=("zfs-headers" "spl-headers")
+    conflicts=("zfs-headers" "zfs-dkms" "zfs-dkms-git" "zfs-dkms-rc" "spl-dkms" "spl-dkms-git" "spl-headers")
+    cd "${srcdir}/zfs-${_zfsver}"
+    make DESTDIR="${pkgdir}" install
+    rm -r "${pkgdir}/lib"
+    # Remove reference to ${srcdir}
+    sed -i "s+${srcdir}++" ${pkgdir}/usr/src/zfs-*/${_extramodules}/Module.symvers
+}

zfs.install

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+post_remove() {
+    MK_CONF=$(grep -v '#' /etc/mkinitcpio.conf | grep zfs >/dev/null; echo $?);
+    if [[ ${MK_CONF} == '0' && $1 == 'remove' ]]; then
+        echo '>>> The ZFS packages have been removed, but "zfs" remains in the "hooks"'
+        echo '>>> list in mkinitcpio.conf! You will need to remove "zfs" from the '
+        echo '>>> "hooks" list and then regenerate the initial ramdisk.'
+    fi
+}