In your situation, where you’re planning on dedicating a space to listening and viewing, carpet padding is lower on the list of things that can give you some noticeable acoustical results. Like Warren said above, if you use thick, quality carpeting on top of it, the padding won’t really be adding much, but actual room treatment can make a much bigger difference.
Now if this was an empty apartment or townhouse, with wall-to-wall hardwood floors and neighbors beneath, then yes, padding would have a greater impact. But as your plans stand in a to-be-carpeted basement, I would suggest getting padding that’s comfortable and will help your carpet last longer, rather than padding that purports to be an acoustical super-product.
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