In reply to George Fisher:
I don't think many people go back to 3-way heads after using ball heads, or do they? Ball heads are much better, even for the heaviest cameras, I think (though I don't do panoramics). I would check out the latest reviews on the new Manfrotto BHs, if the price is right. FLM and the cheaper Novoflex BHs are not very good, and Kirk or Acratech are very good, in my opinion. There are a lot more ball heads available now than there was 10 years ago, so something will likely be great value if you can find positive reviews online.
I find Manfrotto tripods to be sound, though Giottos, the Chinese company, also make good quality at a slightly cheaper price. I have not heard great things about the twist locks on the French Gitzo tripods.
How about a stick-on spirit level cube, if there's no flash mount. Alternatively, some tripods come with a built-in spirit level, some heads have them inside on the QR shoe; the latter are better I would imagine. Again, I don't do panoramics, so ignore me if it's irrelevant.
Jon