It's all about the kids. If you have preteens then I go with the overhead bunk, if the kids are grown and its going to be adults using it, then the entertaiment center.
Climb up there and envision yourself sleeping there. how's it feel. rather be there than the main bed. Well any other adult will feel the same way.
Kids love the space and it's nice to have extra sleeping room. but having the entertaiment option frees up other areas that probaly will benift the DW more than you. So if you got young childeren get the bunk, if not get the entertaiment option