As you've clearly done your research, let's see if we can go through the questions one by one.
Q. What is the recommendable approach? and Why?
The ideal approach is the one you're most comfortable with, simply because you're more comfortable with it.
One of the biggest advantages that I've seen with swap files over swap partitions is the simplification of swap management for people who really couldn't care less about how a computer works. Partitions are 70s-era constructs with 70s-era rules dictating how people should and should not interact with them. This is fine for operating systems, but not for people. By allowing ordinary people to add/remove swap space without fear of breaking their partition tables and losing all the important data they've never once thought about backing up, the process becomes less intimidating.
Q. When would be mandatory and what is the advantage to add another /swapfile? - therefore /swapfile2 ... etc
The only time adding swap is mandatory is when your system runs out of memory and locks up hard, forcing a hard reboot. The advantage of adding another file is that your system can continue to work through memory-intensive workloads for longer without completely locking up ... though the I/O load may exceed ideal thresholds with the bulk of the operations being swap thrashing.
An example of this can be seen with applications that use millions of "little" files, particularly those found in academia where researchers attempt to create simulations taking into account trillions of conditions (weather mapping, climate models, astrophysics, etc.).
Q. How does the kernel work with 2 or more swap files? I am assuming there are some advantages ...
When one is full, the next is used. There is no balancing of data across the swap files, as this would incur additional performance penalties.
Q. Exists a recommendable limit to add swap files? only to up 3 for example?
To the best of my knowledge, the maximum number of swap files a system can have is limited only by the number of files a given file system is configured for. You can check this with the following command:
cat /proc/sys/fs/file-max
If you are using a modern system, you will probably see a number that looks like this:
9223372036854775807
9.2-quintillion files ought to be enough for everybody.