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When it comes to 100%, it usually seems to be, IF the game has a percentage counter, then you use that to determine "full completion". So 100% on the save file should be the decision there imo.
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Low % is a little grayer for me. I'm leaning towards not collecting them, cause of the definition difference. Low % to me was always, beating the game with the minimum required items/stats/gear/etc to actually defeat the final boss. ALttP can't beat Ganon without a way to light the torches in the boss room for example. Rabi-Ribi is entirely able to be completed with just Ribbon and blue magic (and the amulets), so I feel that's how this category should be defined.
On the other hand we already can get Cocoa Bombs, food, or town member buffs in 0%, and eggs are essentially just extra currency. As long as the egg magic isn't collected a couple eggs along the way wouldn't really differ from what's already done.
I don't know that I have a cut decision either way for this one. Whatever the game counts as 0% is most likely the easiest option to verify, so I'd prolly put vote there.
- All Town Members for the "beat Irisu" category, hands down. It's easily tracked, just pull up the member list at the end, and proof done. Requiring Fake Rita/Pandora seems extraneously arbitrary, and leaving an empty portrait slot for Keke Bunny at the end of the final fight equally so.