MR16 - low voltage or line voltage

I am planning to use 50W MR16s in my kitchen. I'm going to use 3" housings, but I can't decide between line voltage and low voltage. MR16 comes in both 12V and 120V (GU10 based) bulbs. What is the difference? Is GU10 MR16 hotter, less brighter, etc?
Even though the line voltage setup is much simpler (no transformer, no more expensive low voltage magnetic dimmer), the low voltage fixtures with MR16s seem to be much more popular than the line voltage versions. Any reason? I was talking to a salesperson today, and he told me that they hardly sell 3" line voltage housings.
Right now I have access to the ceiling, so I can use either new construction housings or remodeling housings. However, once the drywall is put up there, I won't have any more access. Even though I prefer the new construction fixtures, should I go for the remodeling ones in case I need to replace a transformer, etc. (assuming I end up getting the low voltage housings)?
Thanks, Matt
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Just one opinion of the pros and cons of 120v vs 12v MR16 bulbs may be found at http://www.besthomesystems.com/learn/lighting_step7.html One downside of the 120v may be it's newness, and not having been tested over a long period of time in real lighting conditions. Our kitchen uses only the 12v type installed on 120v tracks, and we are very pleased with the effect, but finding the a large wattage electronic dimmer was a pest, and presumably the 120v would have the advantage of easy/cheap dimming, and dispenses with the transformer, so it *should* be a cheaper fixture.
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see also ebay search "led bulbs 12v". you might plan to use these halogen fixtures with the 12v version of LED bulbs for some very new lighting. watch bulb costs. amazing bulb life on LED's. search also "luxeon 12v 1w" for more lumens. these 12v versus 110v choices are also important to solar and secondary and rural homes or where power outages might be easily overcome by plugging your home lighting system into your car's cigar lighter.
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12V incandescent lamps have a smaller filament than the 120V lamps. Reflectors are almost always designed for a "point" source. Therefore the smaller the filament the more effective and efficient the reflector is. Giving smoother and more controled beams of light.
All that said, make sure you have lots of uncontroled light in your kitchen. Big, bright, open, cheery feelings are associated with well distributed light, especially high on the walls and on the ceiling.
Intimate, small and dramatic feeling are associated with pools of bright light and lots of dark corners.
RickR
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the 120 volts system need to be wired in a safe manner since they have 120 Volts on them...
the low voltage side are less dangerous....
the low voltage bulbs are more redialy avaialbe and probably last longer because the filamnets are thicker...
the low voltage systems need a transformer, 120 volts don't
the problem is .....most of these lighting transformers are acutally switching power supplies that create radio and TV interference and may not work right with a dimmer... If it is a true transformer it will be large and pretty heavy...
I use a 120 volt system with a dimmer..
Mark
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