I am willing to bet that this isn't the answer MadMacs77 was looking for. I must admit I have been following this thread because the topic is interesting to me.
The question was "Do you make a Site in S&S if there's a physical location, but no Domain Controller local to that location, or do you assign the subnets for that location to a Site that has a Domain Controller (and has a direct route)?". I assume why he wants to cleanup his AD S&S is because it's good practise to learn how his new employers AD is setup so he can better support it - I know that's the first thing I did when I was managing my company's AD, but that's not important - that wasn't the original question.
So if we can look at the question again - is it best practise to create a site for each physical site in your organisation even if there is no DC on the physical location, or do you attach the subnet to a site which does have a DC even though computers are not actually on that physical site.
The reason why I want to know (maybe for similar reasons as MadMacs77) is because our large SCCM environment uses AD Sites for the boundaries and we also want to look in to creating group policies based on AD Sites (for printers and drive mappings) which for small sites with no DC might benefit from having an AD Site created - it also helps our first line support team know where the users are when they are looking in logs rather than assuming they are on a large site.
It'd be great to get your opinion on this Gareth (and others) because I have followed a few of your posts and I know that you've got a wealth of experience and knowledge.
Cheers
Tom