I followed "AFP Netatalk share configuration" guide to make my router a timemachine backup node, but it looks like the kmod-hfsplus driver does not support r/w operations.
$ dmesg ... hfsplus: write access to a journaled filesystem is not supported, use the force option at your own risk, mounting read-only.
The guide does not refer to a specific fs type to use for time machine backups, but it won't be hfs+ (I hoped I can use the same hfs+ usb drive locally and via the router)
Perhaps you can disable the journal on the HFS FileSystem? I don't have a Mac, or HFS partitions, but the error message kind of suggests, that HFS+ supports a mode without journal.
Indepedant of that, my answer to your final question ("Which FS on external USB HDD") would be: ext4.
Thanks, your answer made me realize that's possible to disable journaling. Now I have to figure out if I can live with a backup disk not having journaling, but that's another topic.
If you use 19.x or snapshots, just install samba4 + samba4 luci, than in luci enable the macOS option and for the share there is a timemachine option and how much space to use. That should be it, than the share should be listed as timemachine target in macos.