However, I don't like new files as patches. I really prefer to have my device tree be a dts file that I bring in instead of bundled into a patch. Maybe I'm not following the guidelines, but I think it's nicer to be able to search for dts things in .dts files and I get nice syntax highlighting and whatnot.
I also like their stance that you only need one layer. I've had people push for a layer per machine. Not needed as shown here and most other places.
That's quite a large value of two