'tone,
> I see that most ceiling tiles are labelled "Accoustical" and that is what I am installing because I want to keep the room above the home theatre as quiet as possible. <
Sorry, but it doesn't work that way. Calling tiles "acoustical" means they absorb sound, not that they block it from passing through. To reduce sound from travelling upstairs you really do need sheetrock or something equally massive. But even making the ceiling more massive is not enough to completely eliminate all sound getting through. Sound in the basement will also strike the walls, which in turn vibrate and conduct to the rest of the building structure. So a complete solution also has floating walls that don't touch the outer walls.
--Ethan