Pre-wiring a new construction home for low voltage is where you can really add value for a customer, but you have to know what to run before the drywall goes up because you won’t get a second chance. The baseline for a 2024 build: Cat6 or Cat6A everywhere you think the customer might ever want a wired Ethernet connection. That means every bedroom, home office, living room, home theater, kitchen area, and any location they mention for a TV. I run a home run from every location back to a central wiring hub. Coax is mostly dead for data, but run it to every TV location for cable or satellite flexibility.
For distributed audio, the pre-wire depends on the system. Passive speaker systems need speaker wire (16/2 or 14/2 CL2 rated) from each speaker location to a central amp location. If you’re going IP-based (Sonos, etc.), you just need Cat6 and power. Clarify this with the customer before you pre-wire.
Always leave a pull string in every empty conduit. Label every cable at both ends before the drywall goes in. When the customer wants something changed or added three years later, labeled cables save you and your customer a lot of grief. I put a laminated diagram of the cable schedule inside the media center enclosure on every job.