Layer assignment topmost hierarchy in Outliner

Is there any reasoning/effect to the layer assignment of the top level in Outliner? Does it make sense to keep them all on Layer0? Or is it just a matter of preference?

I do find it convenient to use the Outliner for hiding in scenes.

I’d say it’s a matter of consistency. If you have a bunch of components representing, say, apartments, and a bunch of furniture inside of them you’d probably use a Furniture layer to toggle the furniture visibility. If you also have furniture that happens to be in the model root it makes sense to use the same furniture layer. If you want to control visibility of individual objects, not a whole class of objects, then it makes sense to save the visibility directly to the scene, without a layer layer (no pun intended) in between.

Thanks. So it is a matter of whatever is best for the “plan.”