First off.....WELCOME to Garage Journal. For just about any question you ask, you can find an answer on here.
As far as wall covering.....Pick what YOU like. When it comes to that, you will get a load of different answers. There is drywall, OSB, Plywood, just for starters. Then you have corrugated tin, corrugated tin and drywall, corrugated tin and OSB, OSB and drywall, drywall over OSB, OSB wainscoting and drywall on top, plywood and drywall, plywood and tin. But then you can have metal panels. Metal panels and OSB, metal panels and drywall, metal panels and plywood, and just about any other combination that you can think of and it's been done on here. Oh, and I forgot barnwood and paneling.
Then once you figure out the wall covering it comes to paint. Then there are the stripes. Then the color of paint, the color of stripes, how high to put the stripes, how many stripes, how many colors to paint the stripes, stripes only, stripes painted the same as the lower half of the garage, stripes a different color than the lower half, and any color or combination you can think of, it's probably been done.
But don't forget the ceiling either. Plywood, OSB, Drywall, Metal, color or white........
It just boils down to what you will be doing in the garage, do you throw wrenches or not, do you want to hang anything anywhere, do you want it to look like the inside of your house or the inside of a barn......
Basically it is how YOU want it to look and how tough YOU want it to be. But above all, do a search before you ask what material to use for airlines and whether PVC will work or not.
Again.....Welcome to Garage Journal!!!!