Please Comment & Critique this Home Improvement Plan:?

2×3 floor joists on top of existing pressboard flooring with radiant heat pipes woven through notches in the studs with strips of metal flashing to hold them down- reflective foam and sand between the studs and around the PEX pipes, and (here’s where i need the big help:) tounge and groove pine nailed into the studs, or plywood with cork tiles…...

planning simple stain & polyurethane for color and durability on the pine….

does anyone have experience with pine floor and radiant heat?
does anyone have a cork floor critique?

We have 3 big dogs, and welcome the groovy grooves from their nails- we like to feel Home, yet we dont want it destroyed. we also want something easy to clean.

THANK YOU!