MSA and gMSA and SQL Services

i am trying to figure out if I should follow the same design as i have when using Domain accounts.

Domain user accounts were both over-used, and over-shared.

They were over-shared to reduce the burden of password maintenance. With MSA/gMSA you should provision separate accounts for each service that actually needs a domain account, but that shouldn't be too many because you should be using domain accounts less these days than in the past.

They ware over-used because before the service-hardening work in Windows they actually were a best-practice. But with the adoption of virtual service accounts/per-service SIDs, and the move to virtualization reducing the incidence of large, multi-purpose servers, you should be using the using the default virtual accounts for local permissions, and the computer account for network permissions.

So you should use the default virtual accounts whenever you don't have a specific need for a domain accounts. The specific needs are typically limited to:

1. You have a cluster and need the same service account on all nodes, or

2. You have many different services on the same server and don't want to provision network privileges to the computer account.