Hello @Grotius ,
There is no rule that I’m aware of that applies to every situation. As with most things, it depends on your eventual output goals. Which areas of your model are likely to receive the most scrutiny? Which areas of the mesh will require the finest detail?
Even if an area is flat, if you’re going to be sculpting high res detail on it, it will need sufficient polygons to capture that detail when subdivided. If you’re going to be covering every surface of the mesh with fine detail (like extra fine fabric detail), then there may be no area that you can skimp on polygons.
Another thing to keep in mind is that optimal topology for sculpting and painting in ZBrush is evenly distributed square polygons. You should aim towards this if you’re going to be working in ZBrush, then consider retopologizing at some point if your final output requires more optimized topology. Animation in particular requires that topology be drawn in specific ways for the best results, and this may not be the same way that provides the best results for sculpting.
Obviously faces are going to be important, as they are a major focal point, and will receive a lot of detail. You’ll want your topology here to be as clean as possible, and the polygons to be smaller than other low-visibility areas. Low-scrutiny areas like the bottoms of feet, under arm cavities, etc, can be good places to tie off edge loops in an uglier way if necessary. Avoid poles where you can, and try to place them in low visibility areas.
Whatever you do at the base level of topology will be multiplied many times when subdivided to high resolution. With careful planning, you may be able to create an optimized mesh that saves you from having to subdivide it an additional time in order to get enough resolution in a crucial area. This can make a huge difference in how easy a mesh is to work with.
However, ZBrush also gives you the freedom of working on a mesh without a fixed topology until the final stages of work if you wish. Some tools in the ZBrush toolset can’t be used without changing your topology. This gives you the freedom to change the geometry on the fly without worrying about preserving a base topology. It’s simply another option.
Good luck! 