Drywall taping/floating steps if finish will be skim coating
Read the datasheet for the compound you want to use to skim coat and see what's the maximum allowable depth for a layer. (For European products I'm familiar with it's about 2 or 3 mm.) Then you can decide what dimples need pre-covering and which can simply get covered in the skim coat. If you exceed the max depth you might get hairline cracks, but [in my experience] that only happens on larger areas, not screw-size... and you can fix it anyway by filling the crack(s) with the same compound, which usually takes less time than strictly following the prescribed layer depth. YMMV.