It depends!
I have two road PowerTap wheels. I built one with the Velocity Deep 30mm rim and one had the Mavic Open (default) rim. I only use the Deep rim wheel for racing and use the other wheel for training and hillier races and as a pit wheel for crits.
Tubular or clincher, that's your preference. If you already use tubulars and like them, no big reason to switch.
If money and repair time is no object, I would go with 404 (or maybe even the new 90mm deep Zipp) tubular. The problem here is, if you get a flat, it may not be repairable in time by the time you notice it for a race, even with Tufo or slime sealant. This is more important in this case because unless you have a backup powerTap wheel, now you will have no data for the race.
Keep in mind that using a deep section rim for training means you have to change your repair package to include long stem tubes and perhaps a stem extender and teflon tape, or the equivalent in the case of tubulars.
The last thing to think about is, you only get about half the aero gain of the equivalent wheel on the front if you use an aero rim on the back, and mass really isn't that important in the big picture unless you are only doing a hill climb race or doing a whole lot more climbing than the typical American amateur road race. There's a detailed analysis at bike.com and biketechreview.com.
18-24 spokes in the front depending on weight, and 28-32 spokes in the rear, depending on weight. 🙂