I would appreciate thoughts on using drywall or suspended ceiling tile on a basement HT project. I thinking ceiling tile will allow access to utilities, easy of running future wires, and the potential to install fiber optics. I do plan on a 8" riser for the second row of seats and believe the ceiling must be 4" down from the ceiling joist. The ceiling height is 9' 2" from concrete to ceiling joist, with one beam across the room at a height of 8'. My main concerns are what is the acoustic difference between the two, and will there be any visual obstruction for the second row of seats?