You said you're becoming aware of the problems with walnut shell,
that's good, because it's the worst possible substrate you can
use with a tortoise (other than maybe rusty nails and glass
for a substrate!). Not at all digestable and if you put a few
pieces down on the floor and step on them barefoot, you'll immediately
find out how abrasive they are.
They also offer no traction at all, as they give and shift constantly,
which is why I wouldn't recommend the pellets either. Pellets
are also very dusty and mold quickly. Alfalfa isn't what you
want a sulcata eating a lot of anyways. At some point your
sulcata will get to require a large enclosure that using some
substrates for will be impractical. I know I had a 300 gallon
starter enclosure for him, then a 1000 gallon, and now he's in
his own cottage (approx. 51# now). My favorite substrate is
natural hemp, or kenaf plant , sold as LifeMate - it used to be
sold by Lizard Litter as one of their 4 types of litter (forest
and walnut shells were other types - not good).
I used this for my sulcata as a baby and now outdoors in his
seperate building enclosure mixed with a bit of aspen. Aspen isn't
bad either, but the natural hemp is the best. You might find
in in the rabbit section of a pet shop. It can even be misted
if required.
You can use sand or a sand mixture, though like I said, this
may become impractical as your sulcata gets larger if you're
keeping him indoors at all. I also think sand is too abrasive
for torts if that's their only choice of substrate and can't
get off of it anywhere in the cage. You could try hay but it's
not absorbant for huge amounts of urine sulcatas produce when
larger. Some sulcatas are sensitive (eyes and lungs) to timothy
hay and people have had them react badly to it as a substrate.
I've used it as a hide area when mine was smaller.
I've also tried carefresh - too drying and dusty plus ugly.
Newspaper isn't very absorbant and tends to let urine run
everywhere. Plus it's not pretty and is actually dusty too.
Aspen is OK - my second choice.