If you customise extra.less in a child style, then it won't inherit the parent style template if the parent is ever modified again.
You will need to add all of the custom code in that case, or you can get a little creative and call a custom template in the child style extra.less and add the extra custom bits.
As long as you're not going to edit the parent style template all the time, just go ahead and add the common code there and the custom code to each child style.
The child styles will still inherit the parent code but if the parent is ever changed, the child style templates won't automatically update as they have been modified.
They will be marked as outdated and you will need to merge or re-edit them.
As long as you're aware of that limitation then you can just keep it simple.