Welcome to our forum.
I'd love to give you advice but this can only be answered by yourself and your wife. Take your time and think it over.
My personal opinion is to list why you want to finish off the basement. If you come up with logical reasons then do the basement. What the logical reasons are is up to you.Look at things such as how high the ceiling is, where are the waste pipes if your planning on sinks or bathroom. If you're making it living space, what do you need to pass codes.
listen, I bought an arctic tubs as well, but lets face the facts, the sound system with the arctic is just to much money. It is a 3500can upgrade here. That is nuts.