I still don't see why a layer couldn't be used instead of the imagepoints. Creating/destroying the objects as you switch tabs won't really save you any memory, although I do see the value of destroying it instead of hiding it since you wouldn't have to check if the objects are on a visible layer before interacting with them.
They way I see it imagepoints could be useful perhaps if those widows are moved around. Still I'd probably opt for using the pin behavior or storing the xy offsets in a variable. Also it's much quicker to just position stuff in the editor than to tweak imagepoints. If I wanted to create/destroy the windows i'd use a array to store the object types,sizes,frame,text,and position at the start of the layout, then just loop through that when I wanted to recreate it.
For organizing object types I'd actually opt to use less object types and instead use variables and animation frames to distinguish them. Of course this largely depends on what I'm doing.