It's such an open-ended question, different factors can influence the choice. Factors like:
- Moisture - Moisture in basements can go from outright seasonal flooding to mere condensation on the walls. Moisture is by far the biggest determining factor when we discuss basement flooring.
- Main Basement Use - This is a tricky question, since basements are often a "catch-all" area for many different uses. While an upstairs bathroom is always an upstairs bathroom, basements can simultaneously be kids' playrooms, mother-in-law suites, movie theaters, mancaves, exercise rooms, etc. At the very least, you will need to determine the dominant use for the basement. For instance, if the basement is mostly a home gym, then a rubber roll or concrete floor is best, with all other activities subordinate to this.
- Existing Basement Floor - Concrete? Dirt? Linoleum? In most cases, hopefully, the answer is "Concrete." But you may have carpeting, linoleum, or sheet or tile vinyl.