You don’t want to move any system tables by using dump/restore or you will run into problems as you have found.
$ mysql -u root -p < /var/db/mysql/mysql-before-upgrade.sql
what i did
ERROR 1726 (HY000): Storage engine 'MyISAM' does not support system tables.
$ /usr/local/libexec/mysqld --upgrade=FORCE
don't work, don't fix , so
$ service mysql-server stop
add to /var/db/mysql/my.cnf
[mysqld]
upgrade=FORCE
$ service mysql-server start
after
$ service mysql-server stop
remove upgrade=FORCE of [mysqld] on /var/db/mysql/my.cnf
$ service mysql-server start
$ service mysql-server status
$ mysql -u root -p
mysql> SELECT * FROM information_schema.TABLES WHERE TABLE_NAME LIKE '%user%';
always check log
$ tail -f /var/db/mysql/*.err
$ mysqlcheck --all-databases -u root -p