I think 30" would be much easier to work with.  I have had to watch corals die or have killed them trying to free them using those clumsy tongs.  It would be so much easier if I could just grasp the corner of the coral with my fingers.  However, some large tanks might look much better deeper than 30" to keep them symmetrically pleasing.  However, I would resist going reef because of the difficulty with aquascaping and caring for the corals. 
		
	
		
		
		
		
			
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				300 gal starphire custom built in pentagon reef (+90 gal sump on Blue Line 100 HD return pump, 210lb LR, Euro-Reef RC250 skimmer, 2x400W MH, 2x28W compacts, 2xTurbelle classic 4002 pumps & Turbelle Stream 6100 on 7095 Multicontroller, running ZEOvit) 
 
Livestock 
Fish: damsels; sailfin, yellow, regal & naso tangs; ocellaris & tomato clowns; lyretail anthias; foxface lo; flame angelfish 
corals: a few
			 
		
		
		
		
	
		
		
	
	
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