How to use systemd-firstboot.service?

I am a bit surprised you didn't have this script in place from simply installing systemd, but (in general) I think the answer is that you should put it into /etc/systemd/system.

In this situation (since you are doing all this to try and get a machine-id, in order to make journald work), I guess I might replace the ConditionFirstBoot with a check for the file you care about,/etc/machine-id.

So I would probably re-write the Unit section as:

[Unit]
Description=First Boot Wizard
Documentation=man:systemd-firstboot(1)
DefaultDependencies=no
Conflicts=shutdown.target
After=systemd-remount-fs.service
Before=systemd-sysusers.service sysinit.target shutdown.target
ConditionPathIsReadWrite=/etc
ConditionPathExists=!/etc/machine-id

That being said, if it was possible to ship a more recent systemd with your image (I am not good on Debian, so I couldn't find anywhere to check what the latest supported version was), that might be worth looking into - systemd 215 has a few issues that have since been fixed (https://cve.mitre.org/cgi-bin/cvekey.cgi?keyword=systemd).