hi @Pieter Wessels , welcome to Microsoft Q&A forum.
The 'where' clause is applicable after the sampling is done. So if we run the above query, firstly random selection will happen and then system_id = 'abc' will be applied thereafter.
Please refer to below links for same:
https://www.reddit.com/r/SQLServer/comments/5wjdoy/tablesample_and_where/
https://dba.stackexchange.com/questions/258271/perform-tablesample-with-where-clause-in-postgresql
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Please mark it accept answer if it helps.