a last will should be fairly short, singular in topic, (for most, the topic is "will" or "lastWill" etc.) and universal. You can't predict beforehand the way in which you will disconnect unexpectedly, so there's really not any reason to put a whole lot of thought into it.
I can't find definitive documentation on this. Mostly it seems to be as blh64 says, but I did see one place suggesting that providing a topic in a LWT message was optional. Also I wonder whether the topic wildcard would work.