In my experience, I would prefer the choice component way instead of the checkbox way, because when I do relations later to other sheets, what I need is the actual category text, not the True or False value and I always have to convert the boolean values back to text in the Sheets.
Without knowing exactly what you need for relations in this case, I’m gonna say just make one single sheet and make correct relations back to the array column.
If you need multi level filtering, probably you can watch this video by Robert.