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I think it really depends on the needs of your audience.
For example, I plan my current documents for single-sourcing. I find that I
need to include more cross-references for single-source use than I did,
previously, for print only. The reason is the way I chunk my document when
creating the help file. Whereas, in a printed document, information flows in
a linear fashion, from top-level to lower-level headings, in online help the
information is connected only by hypertext links between topics, the index,
TOC, and search. Thus, I find I need to anticipate how the document breaks
up for online help and provide links between otherwise adjacent topics
accordingly.
Because I am single-sourcing, these xrefs appear in both the printed and
online versions. While I could use conditions to hide some xrefs from
printed output, I don't find it's really worth the time to do so.
