Best practice to include non-tex documentation in a CTAN package

[Karl Berry]

Hi Louis,

    - the .rst files (and .png files), with a README to explain how to
    compile them?

Yes.

    - the generated .tex file (and .png files)?

No need.

The idea of providing sources is to allow another person to modify the
program and/or documentation. For that, what's desired is the "real"
source that they would want to modify (and, as you suggest, instructions
for how to do it), not any number of intermediate formats.

Thanks,
Karl