When I put the big intercooler in I used aluminum to try to save some weight, intercooler was 15 lbs heavier. The cost isn't much different and most of the peices came polished.
I got my tubing from Ebay. I got the 2.75" from here http://motors.search.ebay.com/_W0QQfsooZ1QQfsopZ1QQsassZvertexnowQQsojsZ0 I just called them and ordered it. It'
s thin wall, .080"
The 2.5" stuff from this guy, This was a little thinner wall. http://motors.search.ebay.com/_W0QQfsooZ1QQfsopZ1QQsassZdelubozpartsQQsojsZ0If you buy the bends you won't need very much straight as there is quite a bit on the legs.
I have always used steel in the past and rust has never been an issue. It is not very humid here though.