Powering the attiny85 with a separate power source
Does it make any sense...


Well, actually it does make sense and you already rationalize it in your question: less space consumed, expected life time of the coin cell is ok for your intended use case (though you could/should confirm the assumption about power consumption with the AVR's data sheet).

There is nothing wrong in powering the microcontroller with a different voltage than the "power" circuitry, assuming the ground lines are connected and the transistors mentioned are operated in a suitable mode, e.g. open collector/open drain type.