Not trying to discourage you, building something like a bumper can be very rewarding and fun. But the nature of your questions make it seem like you aren't at a level where you can do this. There are reasons the builders use different wall thickness for different parts. And ultimately the final decision is based on what you want, and what you want to do. Other's say 1/4 for the winch plate, I've only ever used 3/8". That doesn't mean you can't use 1/4", I just over killed it. We are assuming you are building a front bumper, but you mentioned the tow hitch, so maybe you want to start at the rear. If so, do you plan on having a tire carrier? That changes what you can use, for sure.
I always tell people, just buy one, it's cheaper in the long run. I've built quite a few, for different vehicles and reasons. But I didn't do it to save money. Either nothing was available, or nothing I or the owner wanted was available. So if you are still serious, I recommend you look at other bumpers, find what you like and don't like. Then design yours based on what will work for you, and use the materials accordingly. Don't try to reinvent the wheel, lots of good bumpers out there you can mimic.
:couch2: