Get Velocity Aeroheads oven Open Pros.
The Roadie Forum has had many epic debates over wheels and rim depth. You need 40mm or more to get the aerodynamic benefits and those only at high speeds. If you race or do a lot of fast, long distance riding, then go for it.
Deeper rims are stronger but how strong do you need? Yes, you can get by with fewer spokes but you don't want to go down to 16/20 spoke counts.
Well built wheels with cheap rims will be much better than poorly built wheels with expensive rims so keep that in mind.
www.oddsandendos.com is a well known wheel builder that uses niobium rims. Mike Garcia will build you whatever you like.