Yes it's good. I would also like to add what, in my opinion, can make a difference.
In many real kernel drivers / code, bottom-half (bh) handlers are used quite often - tasklets, softirqs. These bhs work in the context of interruption and can work in parallel with their upper half (th) handlers on SMP (esp softirq's).
Of course, recently in the direction of the main line (mainly, code transferred from the PREEMPT_RT project), there has been a transition to the main line, which significantly eliminates the "bh" mechanism - all interrupt handlers will work with all disabled interrupts. Moreover, handlers (can be) converted to kernel threads - these are the so-called "stream" interrupt handlers.
Today, the choice is still for the developer - you can use the “traditional” th / bh style or the threaded style.
Ref and details:
http://lwn.net/Articles/380931/
http://lwn.net/Articles/302043/
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