My brother's speech therapist bought a property, not just outside of town limits, but outside of a much smaller and lamer town. They put in a commercial shed and turned it into a tiny house.
(You probably know that I had a similar idea a while ago).
One time I was supervising my brother's session and I asked what kind of wall paneling they had. I forget what she answered and wondered how it compared with the drywall that I bought for our shed, so I searched for "Indoor paneling." I haven't found it yet, but someone mentioned
Wahoo Walls. I did a search and found some videos by the manufacturer, but they didn't seem to say much. Then I found this article:
The Spruce: Three Basement Finishing Systems: An Introduction
The first part sounds like what this guy said somewhere:
You are better off adding onto your house than finishing your basement.
Oh good! I lost everything! I proofread, clicked "Submit," and it said "Notta chance!"
So, if your basement was designed to be finished, and you insist on finishing your basement (instead of adding on, or just moving), then The Spruce says that it isn't cost-effective to hire a company, which will be expensive, salesmen will be aggressive, and you may have poor customer service.
However, Wahoo Walls will ship you a DIY kit, and I think that 4x48x96 sheet was around $165 in 2016.
The one thing that I picked up from the manufacturer's video is they have 3.5" of closed-cell expanded styrofoam with magnesium oxide on the front.
There are slits on each side and you glue splines into to them to connect the slabs.
As far as I can tell, these are only used in basements.
By the way, it looks like the speech therapist used beadboards. Lowe's sells them for $19 and Home Depot has them for $19. They look nice, but are flammable wood products, so I wouldn't want them for future products.