There is alot of misconceptions out there about calcium based sand being digestible. The grains are too large to break down in the guts of dragons, most reptiles actually so do not work as an additional calcium source. All calcium powders designed for reptile use are a very fine powder, thus can be absorbed into the bloodstream must more effectively than coarse sand.
Some time ago, a poster posted an experiment he did (or had a friend do) in a lab while at school. I wish I could find this article or post...but at the time I didn't think to book mark it and its been years since I read it, or it may have been a chat I heard it in. What was done is a measured amount of calcium based sand was put into acid of a certain strength, equal to human stomach acid I believe. It was let in this acid for 24 hours or several days (can't remember how long he kept it in) then the acid was drained off and tested. He found the strength of the acid was noticeably reduced by the addition of calcium (calcium being a 'base'...it weakened the acid). Once the calcium sand dried, he weighed it and found no significant change in total mass from what he originally added.
The fact the calcium didn't break down at all in acid, or very little is a good indication if plenty is eaten by a dragon, it won't break down fast enough in the stomach before its moved into the intestine...where it will be too large to be absorbed by the intestinal lining. So the dragon won't get any or extremely little benefit from consuming the calcium.
So, giving the cost of calcium sand, its far more beneficial to the dragon to buy calcium powder and dust insects, than have calcium based sand as an additional source of calcium.
Children's playsand can also cause impaction as well but it is not as likely as it is with calcium based sands. As calcium neutralizes acid, clumps and is coarse grained (some are smooth, others rather rough...but all have large grains, as big as sand or bigger, from what I can tell by looking at bags of the stuff in stores) it has a far greater chance to cause impaction, especially if husbandry conditions aren't optimal. Children's playsand becomes more of a risk to cause impaction when husbandry conditions aren't optimal...such as basking temperatures too low, insufficient hydration, poor diet etc. With proper temperatures and hydration and a good healthy diet, the chances of play sand to cause impaction, its greatly reduced.
I personally don't use children's playsand, preferring the ease of cleaning of paper towels and plastic table cloth over the mess of sand (not to mention the pain of lugging bags of sand every couple of months). Thus, I feel its more a personal choice whether you like the looks of sand over something more simple like paper towel. Or for a more natural look a sand/dirt/soil mix which takes a bit more care to maintain properly but can work well (though black soil often leaves a dirty looking dragon).