Ive really been kicking this around the last few days. I'm still undecided. I love the price of code 100 but I hate having to paint every piece to get more realistic looking ties. My new layout as mentioned will have ALL new track which is going to be in the range of 60-75 pieces of 3' Flex and that is some serious painting! I usually use modelers masking tape 1/8 wide to cover the rails then take some brown spray primer & flat black and mist them until I get the look I want. Most likely I will go with Atlas code 83 because a 25pc box of Atlas code 100 will cost me around $60.00, Peco Code 100 would be $105.00 per 25pcs (but the ties are brown already), and Atlas code 83 (also has brown ties) would be about $73.00 per 25pcs and I don't have to buy paint, tape, and spend hours masking and painting. I have totally forgotten about the Shinohara code 70 and Peco code 75. These are just not within what I would consider to be a cost effective range for my layout, and I guess really have nothing more to offer other than bieng "closer to scale" over 83 0r 100. I am also moving up to DCC with the new layout over my old DC setup so I really don't think I would be able to fit the code 70 or 75 into the budget like I had first thought I might.