This is one of those "just do whatever you feel comfortable with" areas.
If you feel comfortable working with acrylics, pick that. If you want a little more breathing room for error and not have to worry about cracking, choose Lexan.
There are cheaper polycarbonite's and other materials avaialble that bridge the gap for lesser money, I know when I went to Home Depot there were several grades below the lexan I bought, aslo made by GE (Crystal-something) which is less expensive than Lexan with similar properties, easier to work with than straight acrylic.
See, this kinda discussion is kind of ridiculous because you always come back to "Work with what you feel comfortable with".....next will be "why bother with wood CP's when you should REALLY be making them outof sheetmetal like real arcade machines!" etc, etc.
PS: As for scratch resistance, I dont mind if my CP gets a little scratched up.....I dont want a "trailer queen" mamecab....I dont want cigarette burns and spilled soda on it either, but a few scratches I can live with.
Right now I have had no problems with scratching on my Lexan.....I mean the stuff isn't butter.