All off the post above have accurate points. A lot of it depends on the livestock that you want to keep and the work/trouble money that you want to spend.
However, a major part of the decision may rely with your flexibility and your home.
Making the assumption that you have a space picked out... What is the best looking tank that will fill that space? and what can you afford? and how flexible are you.
points noted above:
Shorter - better for maintenance, less hard to light to bottom (money heat). generally good surface to volume ratio. but, they just don't give you that "blue water" look (IMHO). I have one, love it, but it looks more like a bright terrariam than the ocean...
Wider - Better, easier to stack rock. Don't have that "wall" look (which I personally don't mind). However, they take a lot of space away from the wall. a 30 in tank with room in the back for "stuff" comes out about 3+ feet from the wall...
Longer - Better look and better for fish that are swimmers. Not a lot of down side except for sq footage...
However if you are flexible on the livestock that you keep (i.e. you buy what fits to what you have) or if you are really hard core and willing to make your rock from aggrocrete, you can make just about anything work well.
Everyone maligns the good ole 55. But there is a reason that there are so many of them out there. They fit into most reasonable spaces very well. They can be setup to give you a great view considering the space and other resources they take up. You can find almost everything to fit to them (hoods, filters etc...). And they are (relatively) inexpensive to setup and maintain (the real key).
I had a space once that was perfect for a 55 (and just happen to have one sitting around). I made some upgrades to the stand, drilled the tank and put in an overflow, and made all of the rocks. I made them specifically to fit in each "half" be extremely stable and give me the look I wanted. Added a sump and it wound up being one of the prettiest, most care free tanks I ever had.
Look at your space, budget and flexibility... then pick your tank
My $.02 worth
johnny