I don't think it would be as good for re-sale.

I think in many ways a basement master is nice it is cooler in the summer you can put a hot tub out the of the walk out for a nice private retreat and when space is tight it makes sense to use all the square footage wisely. We had a guest suite in our basement and our guests always commented on how nice and quiet it was we did not have a walkout but we also needed to make use of all the space