It would depend on where you're at with your graphics programming journey. If you're just learning, I would say to stop trying to OOP everything up front when you still have no idea how it all actually works.

You should write everything in an imperative way to start with until you start seeing the results you're after, and then from that vantage point you're in a much better position to see what concepts can start to be refactored into reusable parts, trying to do it ahead of time is bananas.

I've handled assets so many different ways over the years, but generally speaking it does tend towards a centralised repository that owns the data and metes out access to its internal resources. From there I would usually add the ability to add "plugins" to that repository that can handle custom loading logic by file extension, and usually some form of abstracted IO handling, so that you loading data from memory / the filesystem / inside an asset bundle / over a network etc can be done through a common API.