PVC, vinyl, and flex PVC tubing all have their plus'...
For the less restricted water movement...I believe PVC is the best. For the most part, the inside diameter will remain constant...any tubing, either PVC or vinyl, willl always lose inside diameter once a "T", or a barb fitting is added...The outside diameter of the fitting matches the inside diameter of the tubing..therefore the opening through the fitting will be smaller...
Ideally...I use a combination of both PVC and flex PVC...(braided flexible PVC is less likely to kink then vinyl)...flex at both return and overflow at the top of the tank and both into PVC down and back up from the sump.
As for the 90 degree bends...they will reduce water pressure as they create backpressure by changing the direction of the water...I do not know of any set degree of loss of pressure, ie...gaining a foot of head height per bend as was mentioned earlier...when a 90 is needed, try and break it into to 45's, minimal pressure loss with that...if that isnt an option due to available room...then a 90 has to be used...
Don't really understand how the type of plumbing used would alter noise though...but that dude at LifeReef has been doing that stuff for nearly 20 years...so I am sure he knows...