Vinyl Stair Treads are your best value for basement steps unless your basement is very upscale.  Due to the fact that vinyl stair treads are extruded and rubber stair treads are molded, vinyl stair treads are less expensive.   The other benefit of vinyl stair treads is the adhesives you use to glue them down.   Vinyl is much more forgiving, and  you can use almost any adhesive.   On the rubber stair treads, you have to use a rubber based adhesive, many adhesives have solvents in them that break down the rubber bonds, which causes them to crumble over time.   The other benefit to the vinyl stair treads is a new installation method we offer, which is a two way tape.   Using the two way tape, a 6 hour job turns into an hour job.  We offer a full range of Vinyl Stair Treads on our website