In theory you could make everything separate when sculpting. You should treat the high poly as a separate entity from the low poly and not worry about how you split your meshes, as long as they’re not creating holes.
I usually make the gums, teeth and tongue separate meshes, eyes too obviously, it’s just easier to work with, plus some parts are not visible all the time, i don’t want those areas to take up mesh density that needs to be spent on the head. The mouth cavity i prefer to have it part of the head if i modeled the base mesh in 3d max beforehand.
If you are talking about baking normal maps,i find it easier to construct the low poly as 1 single airtight mesh, for setting up the cage and minimizing wasted texture space, a character with a bunch of extra gear i’ll probably end up mixing both methods of airtight and “detachable” items.