Good morning,

I think the only time include/import files should be used is if the content
of such files is going to be included or imported in multiple "locations".

I find I don't often have a use-case for them in XSLT so I guess I would say
I am in the "one large file where possible" camp.

I prefer multi-pass transformations with each pass doing logically related
operations that can be described in one or two simple sentences.  I
typically build in a parameter-driven option to look at the result tree
after any given pass as an aid to debugging.

Most of the stylesheet work I do is being used in "batch" mode so I am
usually much more concerned about "efficiency" as it pertains to
maintainability rather than speed-of-execution. When I am producing a
stylesheet to be used "online" then the speed-of-execution is the main
consideration and I alter my approach accordingly.

Regards,

Murray