I cannot see the need for capping, especially metal, I would imagine it is quite possible to nail through the capping and through the line or neutral of a flat T&E without so much as catching the CPC, quite likely leaving a live sheet of steel in the wall. If any, I would use plastic if there are concerns of cable damage by a plasterer, although why on earth they would want to damage a tool which takes for ever to wear in to be "just right" is beyond me. Steel conduit is very effective and can be reliably earthed at the accerrory boxes unlike capping and also satisfies the requirements of the regs and provides a higher level of protection against penetration, although i suspect a drill would go straight through it without the operative being any wiser until its too late. Drawbacks are that is is very heavy, time consuming and labor intersive to install with specialist tools required, therefore IMO pvc conduit is the best bet wether it be oval or round, obviously the round conduit is better suited to deeper boxes which will more than likely need rebating into the substrate to allow for coverage of render . backing plaster and finish plaster.