Hi Didier, welcome aboard!
Any help is appreciated around here. As far as I know, nobody is currently working on Tangerine Oric dats, the last person touching them was Cassiel (i think). If you wish and have the time, you can be the maintainer of such system and reorganize all of it.
If you're new to TOSEC or even dats/roms in general, my first suggestion would be to:
1) get a look at existing Oric dats in TOSEC - we only have three named "Various" holding everything unsorted
2) understand what TNC (tosec naming convention) is and get an idea on how it works - the convention standards used to name our files, where you should add all the relevant info
3) learn how to create datfiles - you can either edit the datfiles manually in a text editor (powerful but prone to mistakes) or simply rename the roms and zips and then use a tool to create datfiles based on folders content.
After you get over all this you are free to pick the datfiles we have and split them in new folders (categories) like you describe and rename the files. Create a first batch of dats and we will eventually check for mistakes (you can do it yourself too with our tool). The process is really just dat: reorganize the files in new dats and submit them to a future release.
As for your technical question about, I guess any of the two options would be acceptable. Do you think one is more correct than another (e.g. hfe)?
Please keep posting if you need any more information or help