Position setup optimization

Summary

One Business Unit vs multi Busines Unit when creating position

Content

Experts...need your opinion

Position is driven by business unit. Client is setup to have one to one relationship of LE and BU.   If client wants to share the same position attributes between the business units.  Client will need to setup another position with the exact attributes.  That will mean there is a lot duplicate positions with just different BU.  Would it be better to create a over arching business unit that allows user to use same positions across different LE/BU?  By creating this over arching busies unit is there downstream impact?  GL interface client is using the default expense account field so what's setup