Reinforced concrete or wooden beam ceiling

I have already read several times on the internet that a concrete ceiling should be considered cost-neutral compared to a wooden beam ceiling. Unfortunately, from experience, I cannot confirm this statement. However, I think that at the latest when it comes to insulation, more effort has to be made than if the insulation is placed between the beams, at least if you want to make it walkable. Nevertheless, in my opinion, a concrete ceiling provides additional benefits... [Schalldämmung, Brandschutz, Speichermasse,...]