Cary,
My theater is located on a second floor above the garage and part of the house...part of a current remodel project. The second floor was built with the Tru-Joist system (I believe that was the name on it). They used 14" joists spaced 14" apart and then covered them with OSB 1 1/4" plywood, glued and screwed. Once the floor was in place, the framing crew could not believe or understand why I would want or need to put anything else down on top of what they had just constructed. Just walking around on the decking was causing shaking and vibration with every step. Even if the plan had not been to use this area as a home theater, I think I would have wanted to reinforce the floor....although I suppose after the carpet was down things would be a bit better. It just didn't feel as stable as I thought it would be.
I glued down all the Acoustik Mat, let it set and then yesterday and this morning glued and temporarily screwed down 3/4" tongue & groove plywood. I left a 1/2" gap between the plywood and the drywall, which I am getting ready to fill in with acoustic sealant/caulk. I was thinking about using small filler strips of the Acoustik Mat mixed with caulk to fill in this gap. However, as many on this forum have mentioned, cutting the Acoustik Mat is not an easy task. Additionally, there seems to be quite a bit of inconsistency in the pallets that I received. Some pieces cut very cleanly, while others crumble along the cut line.
Regardless, the results are definitely worth the effort. The room is totally different. My kids were in there this afternoon jumping up and down and running around and you can barely feel anything. I haven't removed the screws from the plywood yet.
My inclination, from what I have read and from judging how things feel on this new floor would be to use a similar system over a concrete sub floor. Additionally, when you look at the costs, it is definitely worth it. The Acoustik Mat tiles are probably one of the best values-for-your-dollar of any of the items that go into the home theater building process.
Robert