It seems my HOWTO create a new linux_base port was not too bad. There is now a PR for a CentOS 6 based linux_base port. I had a quick look at it and it seems that it is nearly usable to include into the Ports Collection (the SRPMs need to be added, but that can be done within some minutes).
When FreeBSD 8.3 is released and the Ports Collection open for sweeping commits again, I will ask portmgr to do a repo-copy for the new port and commit it. This is just the linux_base port, not the complete infrastructure which is needed to completely replace the current default linuxulator userland. This is just a start. The process of switching to a more recent linux_base port is a long process, and in this case depends upon enough support in the supported FreeBSD releases.
Attention: Anyone installing the port from the PR should be aware that using it is a highly experimental task. You need to change the linuxulator to impersonate himself as a linux 2.6.18 kernel (described in the pkg-message of the port), and the code in FreeBSD is far from supporting this. Anyone who wants to try it is welcome, but you have to run FreeBSD-current as of at least the last weekend, and watch out for kernel messages about unsupported syscalls. Reports to [email protected] please, not here on the webpage.