To conclude the topic from my side:
Everyone has to decide with their own budget what is more important to them; hardly anyone is financially able to fulfill all wishes. And the more expensive the land is, the more it makes sense to build downwards rather than outwards!
I agree with this statement. You can certainly have an excellent debate about the sense or nonsense of a basement. Just as about the sense or nonsense of a dressing room, a children's bathroom, a second shower on the ground floor, etc.... The list could probably go on forever. In the end, it is always a personal decision and a decision of the budget.
I don't know why you see a dispute in this discussion.
Maybe "dispute" was a slightly wrong word. But now quite a few users have made their point of view clear on the topic of basement yes or no. But I believe that by now this no longer really helps the OP. The fact is: the OP wants to have a basement. The fact is also: with his intended budget, he probably won’t be able to fulfill all his wishes. However, that already became clear after the first answers. So now it’s up to him what he makes of it. Whether he rationalizes away the basement... or builds smaller with a basement... or raises his budget... or chooses a smaller or cheaper plot of land to fulfill the dream of a basement... or, or, or....