As of the small block size
i think consider how will we store the tx data on the blockchain with the least possible space
so i suggest using account based model instead of UTXO model

Here is a small comparison between the two

UTXO "used by BTC"

The tx size  can be calculated like this
 inputs*180 + outputs*34 + ~10 extra bytes

 example : 4*180+2*34 = 798 bytes


UTXO has kinda added pseudo-anonymity and the flexibility to change addresses
 while anyone with some free time can get the tree of all the txs based from the same source of BTC


Account based model "used by ETH as example"

The tx size is around 109 bytes

and it consists of

f86b length
80 nonce (0: this is the minimum an account can have)
85 0ba43b7400 gas price
82 5208 gas limit (this is fixed for simple payments)
94 7917bc33eea648809c285607579c9919fb864f8f (address, always 20 bytes)
87 03baf82d03a000 (value, in theory this can be shrunken to zero)
80 (data, already zero length)
25 (V, one byte)
a0 067940651530790861714b2e8fd8b080361d1ada048189000c07a66848afde46 (R)
a0 69b041db7c29dbcc6becf42017ca7ac086b12bd53ec8ee494596f790fb6a0a69 (S)


Account based model uses less addresses
and less size per TX
also changing addresses too often will lower the potential of accumulating mining power