Rate of Kill Dual Method

I have recently modified a glacial stone farm build and have been trying out two ways of killing the 60 spectral vaettir. The first way is to burn them down while concealed in Shadow Form until death. I have also tried to burn them down to near death the kill them individually on a 5 second per death ratio. I wondered if others have tried this as a way to combat Rate of Kill explained in good detail in this thread. Most people have tested a single target kill rather then a dual mass AoE then finishing off targets one by one at a certain hp. I haven't seen shocking results but perhaps this is a good inbetween compromise. Has anyone else experimented with this? I don't think the method should yield less loot than single targetting if the time between kills is say 10-20 seconds.

Also I was confused and couldn't find any real detail on loot scaling. I have read the update but it seems to be contradictive it says here that Golds are affected by Loot Scaling but also that "All other rare (Gold) Items" are exempt from Loot Scaling. Can someone clarify what Golds actually are exempt because I thought Golds were Golds