Also consider the running temperature of your tank, both night and day. During the day, for example, I could get by without a heater, but at night the 500w titanium heater (Won Brothers, digital controller, very good unit for the price) kicks in. Its a 240 gallon tank.
It actually makes me a bit nervous--I'd rather have the tank have difficulty heating up rather than the risk of it cooking with a controller failure. Cool temperatures just slow things down...heat makes the tank into Reef Soup. I considered putting the heater onto a timer, so that it can't come on during the day...but this resets the controller every time its plugged in. So, personally, I'd shoot for as low a wattage as possible, and maybe keep a backup heater for those unusually cool winter nights.