The answer mainly depends on the workflow you identify as the most efficient on to maintain PI Points and their asset assignment. It may as well be of interest, what data source(s) are feeding the PI Points with data and if this happens on the PI Point level or the Asset level. How is the sensor data exposed and what connectivity / protocol is used to read the sensor data into PI.
If you are able to identify those measurements that always exist for assets of the same type, it could be wise to have those with the templates with the "Tag creation" option checked and to allow extensions for those reading that are specific for a particular piece of equipment.
Whatever strategy you decide for, there's obviously some maintenance work included. Besides using PI System Explorer (PSE) for maintaining assignments of PI Points to AF Attributes, you may find it pretty useful to use the PI Builder add-in for Excel.