Consider the following:
All Tailor small BODs fit a large (footwear fit 3 LBODs). only 1/3 will be exceptional. Banking smalls should only be done when turning in small BODs, to get new BODs that you'll need more (not as any sort of endgame to get points). I fill a book of 100+ junk cloth small BODs (normal 10 & 15 count) several times a year, to exchange for new BODs, and typically get 5-10 larges back in the process. There is an equal chance of 10 count, 15 count or 20 count.
8% of BODs will be large BODs.
About half of the BODs will be cloth (there are 55 tailor small types, 29 of which are cloth, 22 are leather armor, and 4 footwear smalls that fit 3 different larges. There is an equal chance for each. Similarly, there are 9 cloth larges, 1 footwear large, and 4 armor larges, so you're twice as likely to get a cloth large than an armor one).
If a Leather BOD (footwear or armor), if your skill is 70 or more, the BOD can be colored. 70% of leather BODs will be colored leather instead of regular leather.
30% Regular Leather
42% Spined Leather (60% x 70%)
21% Horned Leather (30% x 70%)
7% Barbed Leather (10% x 70%)
Cloth BODs: The smalls will be 10/25/50 or 110/125/150 for straight turn-in, 0.2/0.5/1.0 or 2.2/2.5/3.0 banked.
The main thing cloth larges are good for are Clothing Bless Deeds (20 normal Town Cryer, or any of the others as exceptional LBODs), and Spined Kits (20 Normal or better for any of them). Otherwise, their bank values are 62-70 (4-part Normal), 82-90 (4-part Ex & 5-part Normal), and 102-110 (5 Part Ex)
Regular leather: smalls are the same as cloth. 4-count (footwear) are the same as the 4-part cloth (and are a waste - you're better off using the 4 smalls to finish 4 cloth LBODs, especially since each footwear small fits this large or one of two cloth larges). 5-part LBODs are the same as Town Cryer cloth LBOD. 6-part LBODs can get you CBD for 20 normal, Horned Kits for 10Ex/15Ex, 120 PS for HRK or 20 Ex (550, 600, and 650 points, respectively). Banking these is a waste of BODs, unless you only want Barbed Kits.
Spined Leather: Smalls are 60/75/100 or 160/175/200 (1.2/1.5/2.0 or 3.2/3.5/4.0 banked). Really aren't worth turning in for anything except getting a new BOD (but if you do, bank the points unless you're needing a low end reward).
4-part LBODs, again, are better forgotten, as all you get for them are CBDs, 50-use talismans, etc. that are better done with less costly cloth. Bank value would be 72-80 (Normal) or 92-100 (Ex), but you could do 4 cloth larges for banking with those 4 footwear smalls that would range from 248 to 380 banked points total by comparison.
5-part LBODs: The 20 EX LBODs can all be used for Horned Kits (600 points). The 10EX & 15EX are good for CBDs. Again, these rewards are worth too much to bank unless you're obsessed with Barbed kits. The normal quality are the only ones you'd want to bank, as the 50-use talismans and spined kits are the best you can get from them straight up (and those are cheaper to get with cloth and normal leather LBODs). (92-100 banked points for the normal LBODs)
6-part LBODs: 10N/15N Larges can get CBDs; 20N can get Horned Kits. 10Ex/15Ex are Horned Kits or 120 PS; 20Ex is Barbed kit or any reward less than it.
Horned Leather: Smalls are 110/125/150 or 210/225/250 (2.2-3.0 or 4.2-5.0). Again, not worth turning in, except to get a new one.
Similarly, you'll get 248-380 banked points for filling 4 cloth larges using the small footwear BODs, compared to 82-110 banking the 4-part Horned. While you COULD get a CBD for a filled 4-part 20Ex, it's far cheaper to use a Cloth or Leather BOD to get one.
5-Part LBODs: 10N & 15N should be used for low rewards or Banking. 20N is worth a CBD (cheaper to get other ways, but you'll easily fill a normal Bone large's smalls with leftovers trying to fill an Exceptional LBOD of the same type). All exceptional of these are good for Horned kits (no need to ever bank)
6-part LBODs: All Normal Larges are Horned Kit Rewards. All Exceptional Larges are Barbed Kit rewards.
Barbed Leather: Smalls - You really never want to turn these in, as the large rewards are too good. However, if you want to get a bunch of the new level 6 cloth, 20Ex smalls are how to do it - just note that every non-footwear small fits a large that gives a CBD, horned kit or barbed kit.
The same arguments against filling the other 4-part footwear LBODs still hold true.
5-Part LBODs: 10N & 15N are CBD level. 20N, 10Ex, and 15Ex are Horned Kit. 20 Ex is Barbed Kit
6-Part LBODs: 10N & 15N are Horned Kits. 20N and all the Ex larges are Barbed kit.
Note that there's 18 Total LBODs that give Barbed kits. That's (2x5) + (16x6) = 10+96 = 106 SMALLS that fit Barbed kit larges... Out of only 624 possible Leather smalls, or 768 total Tailor BODs. And that's before bribing comes into play.