I'm not sure about other translators, but I'd like to see two files: one
for the backend and one for the utilities.
Translating strings can be a slow and tedious process and completing
them all at the same time is not likely. With two files you can choose
to translate the tools during one development cycle and the backend
during the next one, while keeping some overview over your progress at
the same time.
Regards,
Aleksander