Use categories for distinct product groups, not every attribute

Keep comparable products together and use filters when an attribute should narrow the same list.

Skip this if Single-category catalogs with no meaningful hierarchy

Add a category only when it creates a product group a shopper would reasonably browse on its own. If the choice is an attribute used to compare otherwise similar products, keep the products together and make that attribute a filter.

Baymard observed shoppers struggling when comparable products were split into narrow category silos. Its research supports using filters for shared attributes so shoppers can view and compare the wider set.[1] That does not produce a universal maximum depth or product count for your catalog.