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I remember watching an old episode of This Old House, where Norm was setting up a garage shop and he said something like:
"Rule number 1: Wood paneling. That allows me to hang cabinets anywhere I want and move them if needed."
(Sorry for the poor paraphrasing, Norm).
What you you all say?
Wood paneling (plywood)?
French cleats running the perimeter?
Pegboard with magic marker outlines of the tools that go there?
And on the topic of cabinets, I'm sure there are some strong opinions about what to do there.
Cabinets that were salvaged from a remodel?
Build shop-grade cabinets to the dimensions you need rather than salvaging someone else's kitchen cabs?
Cabinets are dumb, use shelves?