Nightbreakers are good. There's a long and good thread on mud about this issue.
Another issue is that when you use low beam, you don't want the light to be too strong. If you put in 100 W bulbs, and switch on the 100W fogs as well, your eyes will adjust to the strong light close to the vehicle and you will see less of what is in the dimmer light further away. OTOH, with weaker low beams, you will see more of what is further away.
This is all dependant on the conditions, your environment. E.g. if you drive only on well lit streets and highways, you might want stronger low beams.