For drains, I like to make them as big as possible. The type of material you use isn't that important, just so it's safe for water contact. I usually use flexible tubing, since it's easy to work with and can bend a little. Elbows aren't as big of a deal in drains, since they are bigger pipes. It is more important for the return, since you are trying to get the most out of your expensive pump. I recommend using a union on all of the pipes out of the tank, so you can get them loose easily.
Sonny