I use the same line as for the tap run (Flexmaster 2) mine is all 6mm duel layer (Nylon inside, Polyethylene outside).
Pressure or flow resistance is really just a matter of line length and internal smoothness, Nylon is very smooth so gives less flow resistance (means you need more length to control fobbing (FOB - Foam On Beer)), which might be the only downside of Nylon or duel layer lines.
Up sides are better hygiene (less bacteria and yeast stick to the surface or imbed in the plastic), less flavours and cleaning chemicals penetrate the nylon than do plastic, it opaque to Oxygen...
On balance having to use a bit longer 6mm line is pretty cost neutral when compared to using the more expensive fittings required when using smaller line, (the barbs on the disconnects are all 6mm)
Same advantages apply to using good quality line for the gas supply, I wouldn't use PVC, it can get contaminated very easily if you ever get a bit of beer up the line (who hasn't), it can smell of PVC (not a good beer flavour), PVC is rated to a much lower pressure, it wont last as long (cheaper up front, costs more long-term, especially if you ever get a leak and loose a bottle of gas), I only need to keep one type of line and clamps in stock for emergences.
Just on the size thing, beer line is always given in Inside/Outside Diameter, so its 4x7 (4mm ID, 7mm OD), 5x8 and 6x10 being the common sizes used by home brewers. most PVC is given in OD so 10mm has a bore of a bit under 8mm (10mm - 2x wall thickness).
Beer line comes in four grades that I know of
Crap PVC - mostly supplied with the cheapest possible option dispense equipment.
Polyethylene - better than PVC but not as good as duel layer or Nylon, more flexible, but wont last as long.
Solid Nylon - best for fixed install, expensive but will last virtually forever, not very flexible and not all that good for anything that moves.
Duel Layer - Compromise, benefits of both Polyethylene and Nylon, without most of the disadvantages.
Mark