One item connected to multiple (modbus data) things: Best practice/Design Pattern wanted

Please don’t do this. You need only create one Rule that can handle all of the Proxy Items. See Design Pattern: DRY, How Not to Repeat Yourself in Rules DSL for how to avoid that.

If rossko57’s approach doesn’t work then the follow Profile might work. But given you have channels that are supposed to be read only and others that are supposed to be write only I’m not sure if it would work.

No, there isn’t. The base assumption is that a given Channel represents a single control point on a device. It is an unusual case to have two or three Channels for a single light so there really isn’t anything built into OH to make handling that use case easier.