User tmpfiles do not work in containers

I’m trying to link some files in a container using tmpfiles and it’s not working. Here is a minimal example to try for yourself. I don’t know enough about systemd to figure this out easily on my own by looking at the nix code, but I’d love to know the answer to why this doesn’t work.

{
  inputs.nixpkgs.url = "github:NixOS/nixpkgs/nixos-23.11";

  outputs = inputs: {
    nixosConfigurations.container =
      inputs.nixpkgs.lib.nixosSystem {
        modules = [
          ({ lib, pkgs, ... }:
            {
              boot.isContainer = true;
              nixpkgs.hostPlatform = "x86_64-linux";
              system.stateVersion = "23.11";
              systemd.user.tmpfiles.users.person.rules =
                [ "L+ %h/file - - - - ${pkgs.writeText "" ""}" ];
              users = {
                mutableUsers = false;
                users.person = {
                  password = "";
                  isNormalUser = true;
                  group = "wheel";
                };
              };
            })
        ];
      };
  };
}