Where will you point your PBN links?

[frank]

Some might suggest that if the anchor texts can get a internal page title in it then you can link them to internal ones.

But I don't agree with this. If you know that these valued links are from tier 1 sites then it is evident that you throw them to your homepage. Overall site quality gets count even though Google rank pages and not sites. And also getting a high powered link to your internal page will rise some eyebrows.