DFS namespace

My company is doing a project to move Novell File Service to Windows Server 2008 File Service using Distributed File System (DFS). I have two different consultants proposing two different namespace structure.

Presently, our Novell File servers are deployed to each site of the company. For instance, if the company has three locations, the file server will be deployed to each of the location.

Moving to DFS, consultant A proposes this structure (Country -> Location -> Company -> Departments) Consultant B proposes this structure (Country -> Company -> Departments). Consultant A argues his concept will ease the administration of the DFS. Consultant B argues the structure should depict the organizational structure of the company, as well as not to have too many nested layers.

However, i am not convinced by any of them, and would want to poll the experts around the world for advice. What are the considerations to be taken for the implementation of DFS namespace? Based on the best practices, what should be the DFS namespace structure?

Thanks.