I’ve been reading the Best
Practices and the K2 blackpearl Environment Library document but none of them
has clarify me this question Which are the pros & Cons of having
multiple SharePoint Site URL (like the image below), instead of having one Home
SharePoint Site URL and use it with relative path, where the name of the site
(operations or sales) would be a variables in the workflow. (or any other best
practice related)

Could you please point out to
me any reference, article or document that can help me to clarify this concept.

Image from Page 8: The K2 blackpearl
Environment Library