As this is a buildingSMART forum, this is not the best place for precise Revit advice, but since I have been preparing material for a client of ours, to better support IFC in their Revit templates, I don’t a problem of sharing some findings here.
If you look at
you can see that “officially” Revit has a series of supported classes. In practice, this list is incomplete and even inconsistent. The only right answer is to look in the open source code for the IFC Revit Add-in and see which checks are performed for all the Revit categories. Sometimes, the global mapping is taken into account, sometimes it has no effect. System Family Walls will always convert to IfcWall, but in-place Wall families can be mapped to other IFC classes.
There is also some internal mapping to cater for differences between Ifc2x3 and IFC4. But if you have a class that IFC4 supports and IFC2X3 doesn’t know about, you can’t prepare the IfcExportAs parameter to work for both (alas). You have to choose.
So strategically, go for Type as much as possible and let the Add-in map those to the equivalent Object and Type.
And test the results. Because even if what I say may seem to make sense, there are always exceptions when Revit deals with IFC.