Basement Floor Options

I'm looking at redoing my basement floor. Currently, it is carpet tiles that interlock like puzzle pieces. These were DIY'd by the previous owner, and are just laid on top of the concrete flooring. They didn't level the floor before laying them though, so there are a few high spots and some large low spots.

Would the better option be to use tile or epoxy?

Looking to waterproof the floor, although I have not had any issues with flooding or excess moisture. Would one require the floor be leveled first, or should that be step 1 regardless? I'm not against hiring a professional, but will try to DIY what I reasonably can (mostly removing current stuff)