1. That’s why Theme-agnostic functionality such as tracking code should be added as a Plugin, rather than as part of the Theme, as well as why Themes should generally limit themselves to presentational, rather than functional, code.

  2. I use Yoast’s plugin for Google Analytics, that way I don’t have to even think about adding it to the new theme

  3. @Ipstenu

    Where do CPTs fall in?

    Plugins. ;)

    Or, custom/niche Themes – or, a stand-alone Plugin mated to built-in Theme functionality.

    Honestly, if one is using Custom Post Types, then this discussion by-and-large will not apply, since the CPTs will almost assuredly have been implemented via custom, client development.

  4. I just have a plugin file where I drop all the code I normally would have dropped into the theme’s functions.php file :)

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