Do you keep TV DVR recordings differently than other TV shows?
No. I don't even know why you'd want to.
A recording is a TV Show, a Movie, or something else. Carnac tags them appropriately the vast majority of the time for me. If your goal is to have a "transient" section (where the recordings can be deleted and you don't care) and a "long term" section (where you never want them removed because they are part of your "library"), I think making a [Permanent Item] type of tag would make more sense.
Do you have different views in Theater View as well?
Kind-of....
My views are basically the same, except for the Panes/Categories used. Basically, my Theater Views are simplified versions of my Standard Views.
So, for example, my Movies view in Standard View has the following panes:
Name (Grouped by 2, so that I get a pane with 0-9, A-B, C-D, etc)
Genre
Director
Actors
Keywords
This is nice because I can use all of those panes to filter in Standard View when I want to, but most of the time I just use the Name pane (if anything).
On the other hand, my regular Movies view in Theater View only has one "Category" added, Name (Grouped by 2 again, with "All" turned on). That's because I don't want to have to drill down through Director, Actors, and Keywords every time I want to play a movie with my remote.
If it would help, I can make a "blank template" copy of my Library and post it for you to check it out.