GrahamB:
I've designed and built heat exchangers with carbon steel, SS, and copper tubes. I've never done aluminum - mainly because it's damn tough to get a 100% reliable weld, it's a weak metal, expensive, and soft (weak mechanically).
I found the gas film to be the limiting heat transfer factor, not the tube metal's thermal conductivity. I believe you are wasting some good time on fretting about the metal's thermal conductivity when you design and time would be better spent on using fins on the gas (flue) side both to accentuate the weak gas film and also to induce helpful convection currents. Another weak point about aluminum is that it will react with caustic to create Hydrogen gas. You don't state the temperature of your hot gases, but Aluminum will distort and twist due to thermal expansion and the stresses built up - it is an inherently weak metal and a thorough mechanical stress analysis should be done. Stainless is tougher and has more mechanical integrity - plus it's easier to weld and can withstand higher temperatures.
I believe aluminum tubes are a weak link and lend no noticeable advantage on heat transfer. Internal fins on the gas side will yield more positive effect. In fact, some years ago there were boilers (both fired and waste heat) that were designed with fins on the internal gas side in order to take advantage of what I have stated and found to be true in the field. I have only used Aluminum tubes in Cryogenic exhangers (where the metal gets tougher at the lower temperatures). You have not mentioned how you plan to make the tubesheet joint for the Aluminum tubes - rolled or welded. If rolled, you will find that the metal thins out excessively and can't retain a sound, reliable joint. If welded, you will find (as I said before) that a good, reliable weld will be hard to achieve without experienced Aluminum welders.
What you've described is a "hobby" exchanger and I would opt for a SS tube with a "spiral" cut outs slipped inside the tube to lend fin-effect and a sweeping convection inside the tube(s). These cut outs are cut out of thin SS metal sheeting (approx. 1/32"). This is sometimes used in domestic natural gas hot water heaters - which is really what you've described.
Art Montemayor
Spring, TX