Underlayment for carpet tiles on concrete?

We decided to rip out the carpet from our basement rather than try to dry it out. Although it has no padding underneath and shouldn't be too difficult to dry out, we had already been thinking of replacing it anyway.
We found a wonderful deal on some closeout 2'x2' carpet tiles at the local home improvement store but now are wondering whether we should put down a subfloor of OSB or plywood over Delta-FL (http://www.deltafl.com ) or something similar (if it exists).
Or, since carpet tiles will be easy enough to pick up and dry out if we get water in the basement again, is it worth bothering about underlayment at all?
Perce
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I have used commercial grade carpet tiles that they use in offices, and they do not need any underlay but lay directly on the concrete floor. If they get wet you lift them up and air them out so they dry without going moldy.
The stuff the home improvement store sells, may not be the same quality.

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