include directory is really just a “catch all” for anything else you need to bring into the project (e.g. jar files, SSL certs, etc.)
They’ll get bundled up with your project and you can reference them in your DAGs, much like a resources directory. There shouldn’t be any restrictions on sub-directories within the
SQL Script files, for example, can go either in the
include directly in your
dag folder. It really only matters when you reference them, so how you organize a lot of those files comes down to personal preference more than anything else.