With basement a/c you have a lower roof profile and the system is much quieter. But you give up storage space and you may have difficulty in getting work done as there is still a shortage of qualified service people. When they become more common that problem will go away.
Basement a/c also does away with the water from condesation running from the top. Have heard that the earlier basement models did not cool as well as two top units. Newer models are improved and some work also as a heat pump for cool weather as do top units.