Couple of ways to go here. For the most part, all forged lowers (that are properly milled in spec) are fine so the difference really comes down to the details and personal preference. Whatever lower you go with, make sure you buy, build and use it for a while before sending out the $200 tax fee. It would really suck to do that only to find your new lower is out of spec. Also keep in mind that once you SBR a lower, it's pretty much yours until you die unless you decide to waste the $200 tax stamp and have it removed from the registry. SO that being the case, I wouldn't just use the first cheap lower I found.
Here are some options...
S&W lowers - one of the only lowers that have no caliber markings at all. Good choice for a build that may see many different options.
Mega Lowers - I've had a lot of lowers from a lot of different sources but hands down, the Mega lowers are the nicest machined lowers I've seen. They are marked Cal = Multiple which is also a good way to handle a lower that will see multiple uppers.
Of go with a lower that matches the intended upper. It doesn't matter in the least but I still like my lowers to match my uppers when possible so if I knew I was going with LMT's 10.5" upper, I would use one of their lowers