Being designer by profession, and have been a builder as well, I would finish the basement to the same level as the main floor. Trust me, this is something you will notice, and future owners will notice.
I have been in many new houses with poorly done basements, and they look like, remember the basements of the 70's??
You can save some $ in the bathroom fixtures & flooring, but keep trims & door styles the same, which is what people notice.
If you have some specific questions, shoot me a pm...
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