Just noticed on perusing the standard that there are a few points that may make targeting lsb compliance a bad idea.
RPM REQUIRED
this means that any debian based system, using apt and .debs, as well as the from source distros will never be able to be compliant.
the big sticky point, in my opinion is the requirement of one system over any other.
add to this the fact that only debian woody and slakware meet the version requirements for lsb compliancy, yet they cannot be compliant because they don’t use rpm. the test suite for lsb compliancy fails it’s own tests when building it.
the only real pro for this standard is that, if you are developing software for commercial release, then targeting such a standard removes complexity in the installation of your application. you know what requirements will be on the system, and what you will need to include with the application to enable installation of it.
editing to add:
http://www.linuxbase.org/