We have tested 2x50, 2x100, 1x50, and 1x100 in mouse, fly, and yeast for impact in mut-vs-WT DE experiments. There was essentially no difference in any of the results, thus we only recommend 1x50 for gene expression experiments, no need to spend more money. Of course, your organism may vary.
If mappability is the chief concern, a quick proxy for mappability is to count kmer uniqueness in the transcriptome for various K. For instance, for Ensembl 84 mouse transcriptome, 50-mers are already 53.7% unique, and 100-mers are 55.8% unique. So doubling your read length (and sequencing cost) will only get you 2% more mappability. For fly and yeast (Ens 84), going from 50bp to 100bp gives you less than 1% gain in mappability.
Doing paired ends is much better for raising mappability, although I don't have numbers offhand. The takehome being, if you want better mappability, do not do 1x100 when you could do 2x50,
Also, if you are concerned with splicing or transcript structure, then paired-ends is crucial. Spanning that extra space provides big gains in assembly and splicing detection. I do not know as 2x50 or 2x100 maked much difference for alt-splicing detection, but it certainly does for assembly -- at least for large, complex transcriptomes like vertebrates.