I've heard a floating floor is better than concrete. My ceilings are just under 8 foot so building a floor wouldn't work. I wondered if I could put down a cheap pergo floating floor and then cover it with carpet. The laminate floors are very thin and wouldn't affect my low ceilings. Any feedback would be great. Also does sound channel have any acoustical benefits or is just for sound proofing? I also noticed a tape that another member put on his studs before drywall. What's the benefit of this?