According to Foresight News, Ethereum co-founder Vitalik Buterin stated that the best way to build L2 is to rely more on the capabilities provided by L1 (security, censorship resistance, proofs, data availability, etc.) and to simplify the logic to act merely as a sorter and prover above the core execution layer (if based on the Base network, then only as a prover).
Vitalik believes that this is the perfect combination of trust minimization and making L2 not require hard forks, which helps mitigate risks and create a healthy ecosystem.