It's a modeling and design problem. Every piece of software is based on a model of the usage environment, the people and other actors there, and what they do. It's an abstraction, a simplification, a set of requirements and assumptions. As a software developer you provide a design to fulfill those requirements. Who are you making this app or device for, where do they live, how do they look at music and the world, and what should they be able to do with the app or device you're designing? Is it for yourself, or someone on this forum? For unknown people in an unknown location for unknown purposes? If you don't know who it is for, and for what purpose, then it means that you are essentially asking random people to tell it to you, which is not really feasible.
If you are a musician yourself, and you make this for your own use, things are greatly simplified. You can try something, anything, and very quickly see if it's fit for your purpose. Then you make changes and try again. Or maybe you're inspired by your design, and you figure out something else to do with it than what you initially had in mind.
What kinds of perspectives for designing a beat machine's time division characteristics could there possibly be? Let's see what I can think of. These are not necessarily mutually exclusive.
- N step sequence with speed control. You give the user exactly 8 or 16 steps, and a way to set the speed. Sequencers like this exist in devices like the Korg Volca series. If you also provide a length setting for the sequence, the user can do, say, a 7/8th or 15/8 rhythm. Or 15 bars if that's how the user wants to see it.
- Polymeters: with polymeters, you have multiple rhythms with potentially a common pulse, but different measure lengths.
- Arbitrary precision machine: the user can supply any numerator + denumerator combination they like for each and every note. 135762/173869ths. I've never seen such a thing, but I'm sure there is a math music geek somewhere in the world who would like to experiment with one.
- PPQ resolution based timing. You divide a "beat" to, say, 480 ticks and let the user figure out what to do with that. This is common in MIDI sequencers.
- Sync pulse: you externalize your timing decisions. Whenever a sync pulse comes, your sequencer proceeds one step forward, and it is up to the external device to decide how often pulses happen, and up to the user to decide how they want to hear it. What is a "beat"? It's in the ear of the beholder. Maybe they want to have the speed fluctuate up/down like in pulse width modulation?
- Multiple grids with different divisions for fixed-length "measures". Let's say, 1/3rd grid against 1/5th grid against 1/7th grid against 1/11ths. Polyrhythmic stuff.
- Swing. 1/8th or 1/16th grid, but with a swing percentage like 62%, which delays every other grid line.
- Triplet beat. Instead of 2/3 or 66.6% swing, maybe you want real triplet shuffle? 12/8 like in Toto's Rosanna.
- Tuplets. Let's say you want an 1/8th grid, but you can optionally divide a freely selectable set of beats to form a tuplet of, say, 3 over two eights. This gives the ease of use of a simple grid, but without completely limiting the user to that all the time.
- Ratchets. Ratchets are hip and hot in some electronic genres. It means a quick tremolo-like repetition of a note. The user can set a note to be played with a "ratchet" of some speed.
- Flams. Maybe you just want to be able to specify individual hits to be played as "flams". A flam is a rhythmic articulation, which basically means a double-hit where the first hit is slightly quieter and comes slightly before the harder hit. You'll probably want to adjust the flam length in milliseconds.
- Timing offset. Some sequencers have a simple grid, but with the possibility to shift individual hits or instruments in time by an offset, which can be specified as a percentage, or absolute number of milliseconds. This would let you have, say, a slightly delayed snare. Or a shaker that starts slightly in front of the grid.
Maybe you think some of these options and aspects are silly. But maybe someone else doesn't. Who are you designing the software for? What genre?
Another dimension to think about. Are you trying to make a device or app that's everything for everybody? And do you get the design goals from other people and what kind of music they might want to do? You can turn the whole question completely upside-down by selecting a very narrow and specific model of music that, in your personal opinion, works in a particularly interesting and inspiring way.
When you write a music application, you inevitably impose some kind of a suggested model of music to your users. By thinking about 128th notes and even implementing them, is your intention to communicate to your supposed users that they should know about 128th notes as well? Why? Would it make your hypothetical users create better music, if your beat machine presented a simpler model of music? Maybe not talk in any mathematical terms at all? These are design decisions.