Walk up basement with large sliding glass door and three windows. Does it still make sense to insulate walls and condition basement?

Homeowner Long Island ny. I have a walk up basement with concrete foundation walls on three sides. The fourth side is a stud insulated wall that has a large sliding glass door and three small windows.
outside the sliding glass door is a concrete patio with steps to walk up into the backyard.
my question is, does it still make sense to insulate and air seal the walls from the inside and add heating/cooling down there.
thats usually what is recommended but with a large sliding glass door and windows I’m wondering if keeping it unconditioned and insulating the basement ceiling isn’t a better bet
thanks
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