For me to look at a sitemap I want it to give me the dozen or so areas of the site.
Then you have folk that are doing the sitemap for SEO.
And then you have what I call OCD types that want every page in the site map.
Find the spec the web site owner(s?) want for the mapt and then go try to make that map.
Are you talking about an xml file for the purposes of google webmaster tools? I highly recommend it for SEO purposes because it helps googlebot intelligently crawl your site by allowing you to specify when pages were last updated, how often they change, etc. Be sure to only include pages that are indexable, meaning they are not behind a login or noindexed.