Tank construction

I am thinking about building my next tank. I have a friend with a glass business so I am thinking it may be a cost savings over buying a commercial made tank. Of course, I have many questions, so I welcome any input from those who have done this before. Considering a 150g.....60x24x24

Is glass or acrylic preferred? Tempered glass suggested?

Is a sump required/suggested or is mechanical and skimmers recommended for a 150g? I don't want to drill into a new glass and screw it up...

When placing pieces together, is it best to place the side walls adjacent to the bottom piece or on top of the bottom piece at the lip edge? I am thinking that mounting the side pieces on top of the bottom piece is best so that the wall is resting on the bottom piece, not held to it by silicon. But I saw a DIY video and it said it makes no better support and its easier to stand the wall piece up and adhere to the side edge of the bottom piece rather than mount it on top the lip of the bottom piece.

Thanks in advance, and if there are any hidden pitfalls, feel free to throw them in now!