Do you have any concerns about noise levels in the room above? If so, you should consider noise isolation approaches now. Drop down acoustical panels are inexpensive, but provide little or no isolation. Drywall is better, but with a few relatively simple addtional techniques isolation can be vastly improved. These involve Green Glue, 2 layers of drywall under the subfloor, R19 insulation, and 2 layers of drywall fastened to sound clips with hat channel.
