In terms of cost per km to convert though (considering platforms, the odd small bridge and signal to close to the tracks etc) I reckon the Far North Line might be a good contender!
Just think, we could run high capacity double deck trains from Inverness to wick
Far North line wouldn't even need to worry about platforms because the lack of tunnels and bridges would enable us to use a bespoke loading gauge that was tall enough to have double decks over the platform height.
There are a reasonable number of road bridges over the railway, especially on the southern section of the line:
Clachnaharry, Beauly, Muir of Ord Industrial Estate, Muir of Ord Station, Bishop Kinkell, South of Conon Bridge, Maryburgh, Dingwall, Drummond, Evanton x2, Novar x2, Teaninich, Alness Footbridge, North of Alness x3, Invergordon x3, Kildary, Fearn, near Loch Eye x2, Tain Golf Course, Tain Station x2, A9 South of the Dornoch Firth Bridge, Edderton, Ardgay x2, North of Gledfield, Culrain, North of Invershin, North of Torroble x2, The Mound, Golspie, Carn Liath, Dalchalm, Helmsdale x2, Scotscalder, Georgemas Junction, Thurso, Clayock, Netherside.
Plus a few weak bridges with reduced speeds.