Would this then be the best practice for drafting lines, annotations and dimension?
To create basically a "details & annotation" later for each view and a "layer combination" for each plan view?
If it works for you then it is best practice.
I have separate annotation layers for each scale.
I do all of my text, dimensioning and 2D line work in the one annotation layer, but you could spit them up further if you really want to.
When it comes to the larger scale (1:50 room layouts) I actually have 3 layers.
Purely because I want to show adjacent rooms individually with their own annotation that will overlap the adjacent rooms.
I then set up a layer combination that show the plan but not any of the annotation layers - just the plan.
I then have layer combinations that show just one annotation layer - so I have 3 separate annotation layer combinations.
I save views for each of these layer combinations.
Now on the layouts, I place the plan drawing (view) and crop it to show just the extents of one room.
I then overlay an annotation drawing (view) that shows the annotation layer that I want (1, 2 or 3) and crop that as necessary.
You can place a hotspot in a common layer (the Archicad layer), and this will help you to easily align the 2 drawings in the layout.