Recent TAR versions can store empty directories!

Store directories used as working directories only in the TAR archive,
as empty directories. This makes it easier to unpack (no need to
re-create the directories) and TAR will store and preserve permissions.
Packs directories in which files are created

In addition to directories which are used as working directories,
directories in which files are created need to be packed in the TAR (as
empty directories if not used elsewhere).