one short thing to mention:
It is very easy to change a template file and again, people are supposed to do this. There is a great explanation written by Dennis how to do this for the template files in alternative language: http://www.pixelpost.org/docs/Gettin...nativeLanguage
Since this is language related the article is available in german too.
People are not
supposed to change the language files, but of course they can do it.
So language files contain the stuff people are not likely to change while template files are thought to be changed by users.
When you run an update, your language file must be overwritten because there are always necessary changes when publishing a new release.
Template files can be kept and used after update as well, so people don't have to change anything there after upgrade.