Queue for many pppoe user which is the best?

I’m not really undestand how simple queue work with pppoe interface queue.
Currently, i use one simple queue as parent for pppoe.
My question, which is the best?

  1. pppoe without parent queue
  2. pppoe with single parent queue
  3. pppoe with some simple queue (group)
    Is there any article to explain this?
    Thank’s

Suwandi