240s good choice.
I’ve got centre-lock rotors on some bikes due to DT Swiss and Shimano hubs, and 6-bolt on others due to Hope hubs/rotors. I actually prefer centre-lock, as you can easily remove the rotors for cleaning/maintenance. I don’t like undoing the bolts on 6-bolt hubs; once tight, I prefer to leave them in place. If I didn’t have a liking of Hope hubs, I’d probably go centre-lock all the time. XTR rotors are all you’ll ever need.
For racing, go straight-pull and aero, i.e. Sapim Race or CX-Ray. Just buy some spare spokes, they hardly cost anything. I didn’t understand your question about ’round spokes’ ?
At that weight, go 28 hole, you’ll be fine. My Hope ‘race’ wheels are 24 spokes F&R and I weigh 80kg – no probs at all. For some reason though, it’s not easy to find 28H rims these days, I’m not sure why ?
I don’t think you need rims that wide – a bit pointless in my view. DH racers have been fine with 23 -29mm internal width rims for years, so why would you need wider ? I guess if they’re carbon, you won’t notice the weight difference, but if you get something really wide like 35mm and run 2.2 race tyres on them, it will widen the profile a bit, and possibly make them a smidgin slower. Perhaps you’re wanting to run balloon tyres ?