for basement wall, which one is better, sherock or wall panel?

I am remodeling the basement, and will like to hear some suggestion from yours, for its wall, which one is better, sherock or wall panel?
I kown sherock will be more economic sound, but will need extra step for paste, primer, paint, wall panel looks nice, but since the basement has the lower ceiling, the wall panel looks a little bit too crowded.
I like some kind of material which is strong, light, don't need too much work, better to be paintable.
Thanks.

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