There’s no real right or wrong.
Accounts that ‘belong’ to an employee are converted to the correct type during import if they were not ATYPE’s properly before the export. The only downside is it slows the import down a little bit – say 10 or 20 seconds per employee.
Accounts that are ATYPE’d as Employee that are not in fact employee accounts are converted to General during the import. Again, the only downside is a second or so per account.