job queues in 8.12 V9.0...?

Hi all,

I am interested in seeing how people who are upgrading to V9.0 or 8.12 are going to manage their job queues. We currently have a dual threaded (ie one queue in which 2 jobs can run simultaneously) queue which is fine for Xe/coexistence but when we are live on 8.12 we will have much more UBEs running and will need to decide how work management is implemented. I think the main options are as follows...

Do you recommend

one single threaded queue for each application area (such as AR, GL, distribution etc). The issue with this is that there is a lot of version configuration/maintenance required to implement. You can do this with different link user profiles which causes issues with connection pooling being less efficient.