A great enhancement would be: if this file (/boot/ssh) is not empty, and ~root/.ssh/authorized_keys doesn't exist, then copy the file there and set up key-only ssh access.
If the PI shipped with a little sticker containing the MAC address that would be quite trivial to change the username and password to the mac address as seen by /sbin/ifconfig which optimistically matches the physical sticker.
Of course there aren't many possible MAC addresses however, there are more than just one.
Another entertaining idea is if you're on a private network that can't access 8.8.8.8 or whatever then assume its safe to enable ssh by default.
Or if some sort of "what is my ip address" service returns a public ip addrs that matches /sbin/ifconfig then here be dragons and disable ssh by default.
Another fun idea is when you boot the first time sshd is enabled for.... a little while, and then blocked after some time or a power cycle. Some crontabs support a syntax like @reboot sleep 300 && block_ssh.sh where block_ssh engages a iptables rule that eats incoming ssh port packets. Or whatever time period feels right. So if you're on a public network and worried, simply boot and don't plug in for 6 minutes or whatever, and you're good. Or if you want ssh then you boot, and fast as possible log in via ssh and enable it. For the extra paranoid note its not hard with a script to ensure you get 5 minutes of working ssh only once per burning of the flash image, assuming your flash isn't in write protect mode LOL.
OH edited to add my favorite new idea, if you boot and GPIO port #something is pulled to ground, then enable SSH going forward. Sure would be nice if that GPIO pin were adjacent to gnd pin. Maybe you could code in something that flashes onboard LEDs to provide feedback.