Below is what I posted in response to a similar post on one of the other newgroups.
I prefer lines for most things I draw. If I am creating something that
makes sense as one entity then I will use a pline.
I don't like plines because people still draw them with widths for
everything and then you can't control the width in other drawings when
Xrefing them in, for instance.
Lines make sense when you are needing to offset the lines and having a
single straight pline just makes no sense to me. Plines are good if you are
going to offset say a rectangle 6" to create the boundary of a wall
thickness.
Lines can be easily checked for the angle they are drawn at, plines can't.
Draw a line and a pline, list them both, what is the angle of the pline?
Length of lines can be modified with the change command, plines cannot.
Multiple lines can be brought to one point quickly with change, plines
cannot. Lines can be straightened to align with Ortho quickly with change,
plines cannot.
If I need to show the routing of tubing and I want to show a radius at each
corner then I use plines because I can fillet every corner on a pline, with
lines I have to pick over and over.
Lines have the extra grip in the middle of the line, a straight pline will
not. That extra grip comes in handy when modifying in certain situations
when using grips.
A line inherits the elevation of the object that it is snapped to. A polyline
inherits the elevation of the first point it is started at.
Start the line command, then type tan, pick an arc, notice how the line start
point will move dynamically as you move the cursor; a pline will not do that.
Use every tool in autocad properly for your situation, there are no
absolutes in using or not using plines -VS- lines, and all other commands
for that matter. Sometimes blocks are the way to go, sometimes groups,
sometimes none at all.