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I've no comparison with the non-grooved track - once you've spent X you as well spend Y.
On Tax, pay upfront, I've done 2x orders (each with a different approach) and after customs/handling fee the cost is the same but with added hassle and time.
Though I don't know the odds of getting through unchecked..
Oh, and any tips about ordering direct from LB would be handy too. Pay for tax up front or chance it?