When re-mapping controls in HD you have to remember one important thing.

The L2R2 controls are Analog - which means they have a finer range of adjustments for the air brakes, think of a slope, where the L1R1 controls are Digital, which means the control isn't as fine, it's more like small, graduated steps.

Same goes for the D-Pad- Digital, over the sticks - Analog.

So for ultimate craft control, sticks & L2R2 are the best.
So I recommend if you are new to the game, learn to use these, and don't be tempted to remap them to other purposes just for convenience

Unfortunately, I, like many other old time WO pilots, had stuck in many thousands of hours playing previous WO's on controllers that only had D-Pads and L1R1.
I have tried changing, but I'm beyond hope.
I have never been able to produce a BR using the sticks ever, so my option for remapping are slightly larger than most.

Two recommended remappings should be - Reverse View to R3 - Why? well if playing online it can cause your game to freeze, so you want it out of the way where you won't hit it.
Voice chat should be remapped elsewhere as well, as it didn't work after the first week of HD's release - suggest the Select button

Regarding Airbrake settings - The lower the % = the more sensitive they are [ less pressure you have to use ] - going too low can lose you the ability to successfully doing side slips, so trialing is recommended - try 70%

Acceleration should always be set at 10%

If using L2R2 for Airbrakes, the easiest and most sensible remapping is to set Fire & Absorb to L1R1.
Many a WR holder have posted as using these remapped settings