A high quality tree would maybe have up to a million polys, I had one or 2 that had around 700k. Usually I try to keep them lower, say 200-300k. (if I recall well). Leaves take up the most, and/or small, but well defined branches. When taking the trunk into mud, I need to increase levels at least 2 times to sculpt anything decent. Though, of course that can be done in ST beforehand.
I don't know about baking maps. Texture is applied in ST, refined until it sits well, and still there when exporting, that's all I know. I did, however import the UV's separately in MUD (import same obj), and found they were gone in higher subdivision, so I 'retextured' to this higher level (not remapping but some other way, can't remember the button atm.), but later in LW found that the mapping was too small (reduced to within the boundaries of the UV space), so I had to stretch the texture again (it's repeated across the trunk of course).
What is 'baking maps' anyway?