Token Allocation to different enitites

[Shaan-cybernext]

I am trying to understand how tokenomics works for cosmos SDK on an industry standard. I have a few questions related to token allocation and account types in Cosmos SDK-based blockchains in general about what the industry standard is:

Token Allocation:

When distributing an initial token supply across multiple accounts, is it necessary to split the tokens into separate accounts? How does the industry work?

For example, if there is a total of 10 million tokens to be allocated to three accounts (A, B, and C) with distribution percentages of 40%, 50%, and 10% respectively, should the tokens be explicitly split among these accounts? Or can this be done in another way?

Account Types:

If the tokens allocation requires separate accounts, can it be a normal account with a mnemonic? or special accounts such as clawback Vesting Accounts, or Normal Vesting Accounts?

Implementation:

Is it preferable to implement this token allocation through a shell script, or is it better to use a Go-based approach like genAccounts.go?
If there is a specific method recommended by the Cosmos SDK community for this kind of setup, could you please share some examples?

Governance and Proposals:

Does adding new accounts or modifying existing ones in genesis.json require a governance proposal?
If so, could you explain the process for getting such changes approved through governance?

If you could guide us with the help of any documentation/material regarding tokenomics would be appreciated.