I read recently that the trend in the last decade has increased the sizes of garages on new home construction. What was not as important 50 or more years ago, the garage, is now a valuable space. Single car garages have been replaced with 2 & 3 car sizes. People have more than one car, they have other toys like bikes, boats, camping & other equipment, but I don't think the accessories & details (flooring, cabinets, etc.) are as important to the average person.
There may be a lot of people on car forums, & a bunch of us on this one, but I agree with the point made that it may not be a big selling feature to most of the potential buyers. I think if the garage is small, an uncluttered, well organized area will be more important than flooring or a lot of cabinets. Maybe just shelving would be the least expensive & you wouldn't have to drag it with you when you move.
As far as finishing the walls, I'd be willing to bet that in order to sell, it may be required to have tape & mud done for the building or fire codes. What some municipalities are doing now, is requiring an inspection by the building dept. to get a new "Certificate of Occupancy" (C.O.) to sell it. This has absolutely nothing to do with a buyer's inspector or someone from the bank either. I wouldn't do more than painting the floor either.
