There are so many different approaches for sure. Using dimple mat on the basement floor with plywood subfloor is a widely accepted practice. I could find no logical reason why taped and sealed dimple mat on the walls wouldn't work as well. I do know since I've done it, my basement is 100 times dryer and more comfortable. This article informed a lot of my decisions. Ihttps://www.greenbuildingadvisor.com/article/carmic-house-taming-a-basement-from-hell