Originally Posted by
fietsbob
32 hole disc hubs and rims are commonplace.. what is the budget?
Good question. Since OP's looking into Ultegra hubs I think it's safe to assume we're discussing a rim brake wheelset. Another rim to consider:
http://www.dtswiss.com/Components/Rims-Road/TK-540
In nearly all of my conversations with respect to 32 vs 36 vs 40 spoke wheel builds others have consistently recommended sticking with 32 as the golden mean of durability and weight regardless of rider weight. Rim and hub durability continue to progress. That said, if you never want to worry about truing and want something "bombproof" take BILLB58'S advice. Use DT Swiss spokes or Wheelsmith with 12 mm brass nipples.