I put mine in the basement, and it's the very lowest point of my system. Even if I'm in the basement, everything else in the house is off and no one else is home, I cannot hear it run.
The biggest benefit to me, is it's easy if it's inside. It was easy to run my wires, easy to run the plumbing, and the pump is always easy to get to. I'll never get cold changing / servicing it either. I also added a boiler drain valve in my domestic cold water line, and another in my OWB pex line, that are close enough together I can hook a hose between them - easy filling of the entire system, right from the basement. I can drain the whole system from there too, right to the floor drain.
I'm not saying it's best to have it in the basement, but for me personally, I wouldn't have it any other way.