You need to have:
- an offline master private key backup (air-gapped)
- primary YubiKey (daily use)
- backup YubiKey (locked away)
- revocation certificate (separate storage) (it is your kill-switch)
Having a second YubiKey enrolled is the standard practice.
What people do wrong is:
- They generate directly on YubiKey
- They only use one device
- They do not create a revocation certificate
- They have no offline backups
You generate your GPG keys on a secured system, load the subkeys (not the master because it is not used for daily cryptography) into the YubiKeys, and then remove the secret keys from this system where you generated the keys.