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My justification for when I eventually buy the Costco one is that it'll last me a lifetime - I'm sure your missus will roll her eyes at that, but then also nobody other than people like us actually know how much these tool chests cost - tell her it was a hundred quid, she'll believe it, and probably still be shocked at the price.
When I bought the Machinemart one, the cabinets were probably worth ever so slightly more than my entire tool collection - these days I have thousands of pounds worth of tools, plus a lot of stuff inherited from my grandad which is priceless to me - I feel like spending a little more (okay a lot fucking more) on a space to keep them organised and safe makes sense. But I haven't been able to take that plunge yet.
>brother tell me about that bottom cupboard
The bottom cupboard is where I keep my 'sometimes' tools that come in those black plastic cases - it's mostly air compressor tools, The Biggest Drill We Have, and the sort of quite specific tools I don't use very much like angle grinders etc. It's nice to keep them all in one place, and when I was working in a small shed was perfect - now I have a big garage with shelving units, it makes a little less sense, but still is probably more useful than another three shallow drawers, at least for my purposes. I think BIG DRAWERS is probably a more sensible way to go, just in terms of organisation and practicality. There's nothing my bottom cupboard does that a plastic tub couldn't also do.
I use the two units purely for my car tools now, having everything in a rolling cabinet I can take out into the yard is just really, really nice. But that Costco one really speaks to me.
Also, whatever you do, make sure you buy a label maker alongside your tool chest - preferably one of those old style manual ones that punches the letters in, but an electric one is fine too - if we are as similar as you claim, you will find nothing in this world more pleasurable than spending an evening organising and labelling your new tool drawers.