Finishing a basement with a rec area. Planning to frame against existing insulation wrapped concrete foundation walls. Would like to have one wall strong enough to withstand repeated impact from tennis balls, soccer ball, etc. Drywall doesn't seem like a good solution for this one wall, though it will be used for the other walls. The only thing I can thing of is constructing a cinder-block wall up against the (insulation-wrapped) concrete foundation wall. Are there other material that are easier to install such as heavy-duty drywall substitutes - something that can be attached directly to the framed wall just like drywall?

Advantech 3/4" flooring screwed to studs.
AdvanTech® Subflooring & Sheathing – Huber Engineered Woods - Sweets

Great idea! Will Advantech satisfy all the fire codes that drywall does? Thanks

Only code would be if you were separating a garage from the basement. You need code inspection? If necessary, put up X rated drywall and then the flooring.