Hi, I am gathering parts for adding some walls in my basement. I was planning on building the walls on the ground then tipping them up. It sounds like I need to build them 1/4" short to be able to tip them up. Once they are up - is there a need to stuff 1/4" plywood in the gap before nailing it to the ceiling? Or stick in some narrow shims and nail through that? Or just nail them? Seems like margin of error might make stuffing something exactly 1/4" rough in parts. I know our ceiling has some dips and varies by almost an inch over 25' so we will measure/cut stud lengths individually. I didn't see any youtube videos talking about the gap... most that I saw built them exact and pounded them in place which I think would be risky for screwing up the tile and wood floor above. I ask now because I am going to measure and build the walls. Tip them up into position, mark around the bottom plate, tip the wall back down, cut out the current pergo flooring with a circular saw down to cement then tip the walls back up, stuff in a 1/2"x3.5" plywood to account for the now missing floor. I will order a thicker plywood if that 1/4" gap also needs to be filled. Thoughts are appreciated!

We currently have an unfinished poured concrete basement that is used for storage, a gym & a utility room. Currently the walls have fibreglass insulation half way down with a loose fit moisture barrier then the bottom half is just bare concrete, however at some point they have painted a tar coating over it which has leached onto some of our stores stuff and gym equipment. I am looking for a way to cover the walls just to make the room look abit brighter & stop anything coming into contact with the far. I originally thought about removing the fibreglass and painting the walls using some sort of sealant but reading online it doesn't seem like anything will cover the tar properly. Was thinking about putting up 3x1 furring strips and then drywall over the top? I would love to have the basement properly finished but that is not an option right now & im looking for a simple cheapish solution that I could do instead of going full insulation & framed