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The more expensive brands you see are analogous to L vs non-L glass; both do the same thing, one just does it better, the question of course being how much better and how much does it matter?

Most making a living by photography would err on the side of quality, however I suspect that you'll find the difference to be negligible. More expensive filters may be less prone to artefacts, but considering you can use unexposed film as an IR filter with acceptable results the difference you'll see between the two won't be overly obvious.

It really depends on where you want it to cut off visible light. Thicker is not neccesarily better if it doesnt give you the result you're after.

edit: see here