Hmm, nothing like a little bit of controversy! I can see adding in another gate valve on the siphon overflow for tuning just in case. I can't imagine why I would want one on the emergency overflow return though. As far as the return lines, I had planned on using lock line in the tank and having them right at the surface so there should be little back siphoning on a power failure or return pump off situation. I could see a reason to have a ball valve as a way to have emergency backup if there is too much siphoning out of the tank on power fail, but in my experience ball valves become almost impossible to turn over time. I would worry more about the torque required to turn the valve damaging other plumbing connections. Thoughts? Maybe skip the ball valves on the returns and just have check valves as the fail safe?