nvarchar is going to have significant overhead in memory, storage, working set and indexing, so if the specs dictate that it really will never be necessary, don't bother.
I would not have a hard and fast "always nvarchar" rule because it can be a complete waste in many situations - particularly ETL from ASCII/EBCDIC or identifiers and code columns which are often keys and foreign keys.
On the other hand, there are plenty of cases of columns, where I would be sure to ask this question early and if I didn't get a hard and fast answer immediately, I would make the column nvarchar.