... And I think I will never get to know what would be better in terms of performance so, I will just proceed with one option.
I'm pretty sure that if you edit a lot of templates in a child style to add static text, there would be no performance difference over using the parent style. Like Lynne said, there's no on the fly merging going on - each style is just a list of template ids. If a child style hasn't modified a template, then the id for that template will be the one from the parent style. The replacement variables are done by doing a preg_replace() on the entire document as one of the last steps before it's sent, so it's got to add some processing time, but I agree with Lynne when she says that unless you have a busy server it's most likely not going to be a problem.
(Sorry if I just repeated what you already understood - it sounded like maybe you still had a question).