Subterranean builds have many features and benefits. Wrapping a concrete barrier with earth and lots of it is a wonderful thing and very cost effective. Next to poured concrete, I can not think of a better barrier material. Surrounding your room with tons of earth can provide for high STC ratings and a very quiet room inside, Care must be taken to prevent vibration energy transmission from the earth itself but this is a small price to pay for the isolation capacities exhibited by tons of mother earth.
On the room inside, we must make sure we have the correct room size and volume to match the usage and as always paying particular attention to the low end. In rooms that above ground, low frequency energy cab bleed into adjacent rooms and structural openings. This “bleed” has the effect of providing a type of pressure release valve that lets some of the unwanted low frequency pressure escape from the room thus reducing amplitudes of modal structures. This will not occur with a subterranean build where the exterior of the room is wrapped in tons of concrete and earth. Care must be taken to make sure that this excess energy does not pass to other parts of the structure. Since less can energy can escape, we have more energy to manage within the room itself.