Virtual Silo vs. Physical Directory Silo

I'm trying to decide what would be better a virtual silo or a directory silo. Here's an example. I'm planning on building a comparison of stores in a mall across categories. So if the category was shoes, I'd list off all the stores in the mall selling shoes. Similarly if the category was clothing, I'd list off all the stores selling clothes. The problem is that some stores can be categorized in multiple places. Where should this store be placed within the directories.

Using a store like Sears, they do many things, and can be categorized multiple ways, how should I treat this.

Should the sears page be in the main category directory and be linked to for secondary categories in alternate silos?

Or would it be advised to list off the site in a store folder that is separate from the categories.

Then in each of the category folders I'd have an index.html page that would be a store comparison which would link to the stores folder and specifically the stores that met that category criteria. Would this adhere to a virtual silo?

Also what is better for seo, virtual or physical, does one pass link juice better, or improve search engine performance?

Thanks!