I reckon splitting works if you have a long-term time frame and the content is distinct enough... AND if the likely followers would be quite different. I know several people have "serious" and "casual" accounts; or "business" or "art" accounts.
I would choose to make a separate "art" account because I don't want to "congest" this account with SteemBay sales listings and sales pitches when most of my followers expect "deep shit about life" from me.
hahahaha yes I think that would be a very good call :)