BINGMD,
The boilers of your size (about 110MW, I guess) typically use fixed tubular air heaters. It is higher on initial cost but much lower on maintenance and operation reliability. Larger boilers have to use the rotary, regenerative types mainly because of not having enough spaces for tubular ones plus to avoid high initial costs. Regenerative air heaters belong to mechanical equipment with moving parts so require a lot of maintenances plus sometimes mechanical failures cause forced shut-downs and reduces boiler availability.
As far as corrosion is talked about, under the same gas conditions plus similar materials (such as Corten) used, the tubular ones last much longer because of having much thicker walls vs. regenerative ones which use very thin, corrugated metal sheets as heat-carrying elements which do not last very long and require change-outs more frequently.
Besides, to avoid acid corrosion, it is better to set air heater (no matter what type used) outlet gas temperature even higher than 25F above acid dew point. It is because when gas contacts with the much-colder air heater elements, its temperature might go much lower than dew point so corrosion still happens. Therefore typical and practical designs instead of looking at gas temperatures and acid dew points, they look at cold end element surface temperatures and make sure them to be about 35F above water's dew point but 'somewhat below the acid dew point, where the efficiency gained more than balances the additional maintenance costs.'(ref. B&W 'Steam' book 41Ed. page 20-13). The surface temperatures recommended for particular fuel sulfur content and type of boilers used are given in Fig. 22 and 23 in that 'Steam' book. For your case, it is 160F for tubular air heater or 155F for regenerative ones. When you have this not-to-exceed surface temperature plus having cold air inlet temperature then you can get minimum flue gas temperature by a simple heat-transfer calculation. The formula to show temp. relationships is below:
Twall = Tair + (Tgas - Tair)/(1 + Kair/Kgas)
Kair and Kgas are heat-exchange factors on air and gas sides, respectively. You can easily develop a Tgas formula from above.
If you are dealing with an air heater vendor, they are going to ask you for a full-set of design/operation data and do the similar calculations and recommend your gas outlet temperature.
Hope these help.
Boilerone