Most distros are close to being 2.2 compliant. Actually I think that Debian is the closet to being compliant.
The way I understand it is that FHS is the ideal, and what distros choose in the reality. They change the FHS closer and closer to what people use as they try to become FHS compliant and eventually they will meet somewere in the middle and all will be perfect in the world. Or something like that.
The rpm'd based distros are close to it, too. But the non-compliant I-don't-care distros are stuff like Gentoo and Slackware... or maybe just Gentoo.
As far as /usr/ vs /usr/local goes anything you install thru Apt is going to be installed in /usr/, which is what the standards call for. Any deb package you install has to be put in /usr/ since official packages are considured part of the OS. Anything installed by "./configure && make && make install" should be put in /usr/local, because the OS shouldn't ever touch that and you don't have to worry about a package screwing up your install. There realy isn't a "core" or standard base for the operating system like in OpenBSD, just program packages developed by OS developers, and programs manually installed by you.
If their is a "core" part of the OS, then it would be located mostly in the /etc, /usr, and /sbin, /dev, and /boot since staticly compiled programs are suppose to be in /bin and /sbin and would be considured to be the absolute minimum to get the system up and running and be somewhate usefull. The idea being is that /usr can be installed remotely on the network and the OS should be able to boot up and get going without it, till it had a chance to mount all the partitions/network shares/whatever.
Anyways, 2.2 FHS is good enough so that 90% of it is going to be accurate pretty much no matter which distro you choose, so it's still valid to look thru IMO.