I too would say start with the sump if you have the means and plan to have one anyway. You would save more in the long run by not spending money on HOB equipment that will eventually be replaced with a sump.
This would be the best option. Drill the tank now, and make the sump. I have a 60 gallon with hob skimmer and ac 110. I would have made a sump for mine but my stand doesn't allow it.
It's possible to make a great tank without a sump, but if you can swing it do the sump now, it gives you the most options and the extra water volume doesn't hurt.
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