There are no issues as long as you don't ever want to revert back to 7.2. The good news is that reverting ONTAP releases is pretty rare so you should be safe there.
It's more of an issue if you just upgraded to 7.3 and think you might hit some critical issue. But 7.3.2 is a pretty solid release, IMHO. If you ever HAD to revert you would have to destroy that aggr first.
But, again, this is a pretty unusual thing in practice, especially when you're sitting on a GD release.
I tend to avoid having lots of aggregates if at all possible. I prefer a few large aggregates as this gives me the most flexibility as well as best utilization and best performance at the disk level.
The main reasons to have multiple aggregates are:
1. Space. There are aggregate limits so if I need more space than 1 aggr can hold, I need more than 1 aggr.
2. Disk types. You don't want to mix FC and SATA in the same aggr. You can, however, mix SAS and FC.
3. Political/Policy. Not all problems are technical. I've seen some environments where it's really important for certain data to live on their own disks (group A bought them, data security rules, etc.).
I'm sure there are other, but 90% of good reason I've seen fall into those 3 categories.
Hope this helps.