Which elements of your datamodel should be an acs_object?
Every object created in the system is mapped to a row in the acs_objects table (as well as a row in the type-specific storage table). In other words, there is some overhead associated with the object system.
In general...
use objects to represent the data in your application that is user visible and thus requires access control.
use objects for items you want to be usable by central services like the general comments or attachments package.
do not create objects for internal mapping tables, or other tables used only to maintain data used internally by your application.