a) OCR minimal should be always your moto.
B&W - 300 dpi.
Grey - 300 dpi (compressed after to 200 dpi in Acrobat, or scan at 200 dpi from the start).
Colour - 200 dpi.
b) Then it all has to do with the type of PDF you are creating:
1 - image pages…
2 - image pages with text under the images…
2 - text with images in it…
3 - just text...
You see, contrary to what most of the people say (know…) there is not just PDF but several types of PDF’s… and to let you know the best solution one must know what type of PDF’s you are needing.
Anyway, even not defining that, the first advise a) will resolve most of your problems.
Best digitizing,
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