Changing SASS/CSS file structure of sub-theme according to SMACSS/Zen 7.x-6.x

I am in the process of going through the SASS code and file structure of a sub-theme that was based on Zen 7.x-5.0. Since the way the SASS/CSS is organised has changed according to the SMACSS principles since that version, I'm thinking if it would be a good way to actually structure the SASS/CSS similarly to how it's done in 7.x-6-x? Even though we're still using 7.x-5.5 as the base, until there's a stable release of 7.x-6.x.

Is that a good idea? I suppose since it's just SASS/CSS organized into different files it shouldn't matter. Or are there ways of compiling the CSS files that would require 7.x-6.x to use that file structure?

My idea is to go through the code file by file and update the sub-theme files from the Zen 7.x-6.x files where appropriate and then split out the code into the component files of Zen 7.x-6.x.