Like JimC is saying, for my purposes, they both do the job. My preference are the ABS though. In part because the SKB ones I buy have a smaller profile (length & depth) than the Gator's I used to own, and fit in my car better (I take 3 at a time). that said, I'd be confident using them if I was touring again as long as it was just "road touring" and only being handled by me or band members. I would definitely be dubious letting luggage gorillas have at them.
My plywood ones are pretty much budget line but more than fine for me. One thing with ABS vs plywood/vinyl is ABS just scratches, whereas vinyl can tear. I suppose ripped vinyl just adds more to the road-worn look though.
Protection-wise, I would say they are equal, and like Simon (and that Tone King guy) I have customised the padding in some to accommodate certain guitars.







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