I would like to add to the previous post that I would discuss this with the homeowner.
I have put in plywood because it cost less and is more versitile than media panels.
I've had to go back and install media panels when the homeowner saw one at a freinds house or at the homecenter. They didn't care that it was more money. They liked the look of everything enlcosed with a cover. They would have liked to have known about them to begin with.
Now I explain both options with them and let them make the final decision.
After all it's their money.