Not a chance. The waste of extra property tax, heating and cooling, and maintenance would eat away at my peace of mind. In fact, I'm building a new house soon and it'll be in the 1800 sq. ft. vicinity. One good thing about living in areas that allow basements is that it is the ideal place for a listening room. The concrete walls are natural bass insulators and it's fairly inexpensive to make an appropriate-sized listening room.
