As an alternative to iterating over all of the divisor sets, you can use inclusion-exclusion with GCDs to handle multiple counting of divisors. If $d(n)$ is the number of divisors of $n$, then we are looking for
$$
N = \sum_i d(x_i) - \sum_{i<j} d(\gcd(x_i,x_j)) + \sum_{i<j<k} d(\gcd(x_i,x_j,x_k)) - \cdots
\pm d(\gcd(x_1,x_2,\ldots,x_n))
$$
This requires computing the gcd for $2^n-n-1$ subsets of $S$. We can start off by calculating $M=\sum d(x_i)$. Then if $2^n < M$ use this approach, otherwise it will be as fast just to take the union of the divisor sets as you described (the exact relative efficiency depends on how you can take the gcds and generate divisors).
e.g. in your example $n=3$ so we need to calculate 4 gcds, and
$$
N = d(2)+d(6)+d(15)-d(2)-d(3)-d(1)+d(1) = 2+4+4-2-2-1+1 = 6
$$
If $S=\{12600,20580,22500\}$, then the gcd approach is much better since $\sum d(x_i)=165$.
On the other hand, if $S=\{10,12,14,16,18,20,22,24,26,28,30\}$ then $\sum d(x_i)=61$ but technically we should compute $>2000$ gcds, so just finding the union of the divisor sets will be more efficient.