Pedantic
Legend
My preference is a table of DCs covering a reasonable spread of uses per skill, along with a set of conditional/siutational modifiers (i.e, climbing a rough stone wall, climbing a rough stone wall while it's raining, etc.)The approach I use for preformulations is something like that in Torchbearer2. Starting from a base DC that can be thought of as the minimum degree of uncertainty to justify a check, guideline factors are considered to reach a DC. (5e contains a few types of DC, so this process is for the most general case.)
The goal is that the DC of an action should be derivable from the description of the situation. There is no situation a check is unjustified, just situations a check result is guaranteed, and I think a robust defaulting system, (Take 10/Take 20, convert sufficiently large dice pools to X successes, etc) should be normative.
"Unnecessary obstacle" bothers me as a formulation, precisely because it encourages the primary excess of generic/scaled difficulty systems: devaluing the player's approach. Deriving a fixed DC from the situation gives the player the ability to influence the difficulty and number of checks (and possibly avoid them altogether) between their current position and whatever position they want to be in. Immersionist/simulationist concerns are well and good, but I've long held that this is the best construction of skills that allow for interesting gameplay decisions. You can articulate an informed preference for different lines of play and different lines of play will produce different results.So this gets at what I have in mind for preformulations in the context of a simulationist or immersionist mode of play. There is a desire to have the objective setting (i.e. the setting that is not established by the players of characters living within that setting) be an impactful and scaled input into uncertainty and consequences.
There are significant questions about what might be the best means of achieving that? In broad brushstrokes, choices player has made in creating and advancing their character should count, as should what they describe doing. Unnecessary obstacles encountered in play should matter, such as NPC efforts against them or aspects of the established setting. As you say, it is ideal if there are guidelines that do some of the work for you. Expediting the procedure and producing DCs that are consistent with the fictional position, and go on to be consistent with similar fictional positions on future occasions.