Anyway, actually, this would still likely have to be a fairly involved system to construct. You'd either need the floor to be floating over the existing sub floor, and the sidewalls to rest on top of that, or the whole modular room to be floating on isolation pads/system of some sort.
Also, actually, the construction of floor and wall panels could even be similar in the way they attach to each other? But the ceiling system would prob need to assemble a bit different , I presume? And then also, if you stored all of this in your garage, or storage, or another spare room, dis-assembled, or whatever, that would still constitute some rather bulky furniture to have to deal with, whenever it wasn't in use/assembled.
Still, if you're going to go through the hassle and expense of buying an involved and pricey home entertainment system in a dedicated room/space, doesnt this makes more sense for most, IMO, rather than expensive room construction on existing - furred out walls, resilient channels, green glue, better insulation, permanently re-routing HVAC and lighting, blackening out the room, and still having sound leak through window and standard door openings, and then not truly decoupling the room from the rest of the home anyway? So cranking up your system becomes somewhat limited, due to noise leaking/transfer from all directions. and then of course this idea can be relocated and assembled at another location in future.
Well sounds interesting to me anyway. lol...