I have really no idea, to tell you the truth I'm not entirely sure of what you're talking about. I'm assuming that you mean something like a bass trap, or fabric panels on the walls, and no I haven't thought about putting anything like that in.
Like I had said earlier, this is almost just a developed basement build, with some HT considerations. I wish that I had the room (and money) to do a dedicated theater with a front PJ, but the basement isn't really set up for something like that.
Thanks for stopping by, the pictures will start to be more fun as I acquire gear, first things being seating and TV. The TV will either be a 50" 9UK Panasonic or a HD5070 Pioneer. As for the seating, I'm thinking of going with a reclining loveseat at the rear of the room and maybe 2 theater type recliners on each side of the loveseat, inside the columns for the teleposts. We shall see.