Phuk no, dude. You do NOT want wood or vinyl in there. You will hate yourself and want to beat your face in with your future 160. You may also end up punting your missus. If you put anything but carpet in there, you'll want to torch your house!

Carpet is the best acoustically and thermally. I just went through this with a lady friend of mine who just can't thank me enough for steering her away from wood to carpet. You can bring your missus over to my place and let her scrunch the luxury of the finest Berber and under-lay betwixt her toes and marvel at the audio bliss I enjoy all thanks to my carpet, v4 and XT32.

As for on-ceilings, like BBIBH said, just use on-walls.


House of the Rising Sone
Out in the mid or far field
Dedicated mid-woofers are over-rated