Which flooring to use on the upper floor and attic floor for a new building?

we have no problem with the haptics and optics of vinyl.

Then just take that!

Aren't laminate and parquet more prone to scratches or dents?

What causes scratches on laminate and parquet also causes scratches on vinyl. PVC is not more resistant to mechanical abrasion in the usual quality. It is different with products for commercial use. In my office at work, I often move furniture around that leaves no dents… unlike in some residential houses I've seen. There are sometimes damages on the corners. In my office, I can tolerate that; you also walk quite "softly," unlike on laminate… but whether I want that over a large area in bedrooms, I don't know. But if you, that's the point, have no problem with the plastic, then everything is fine!

people also walk quite "softly", unlike laminate..

That's a good point, the hard surface ("you can hear a pin drop"). Unfortunately, we also have the "junk" in a few rooms upstairs... the fiberboard covered with photo wallpaper... I will probably switch to cork during the renovation in x years...

I will probably switch to cork during the renovation in x years…

I also like cork. It is already available with a "wood texture" as well.

It's just more expensive again, at least when I checked back then. And also not optimal for underfloor heating (depends on how thick).