I'll use wood forever. I'm sure that the reason has more to do with tradition than anything else but I think that it would be harded to hang drywall. I have one wall that runs under the steel beam that runs at the end of the short leg of our L shaped house. The base of the wall is drilled and lagged into the floor but the top fits by friction only. I could easily do this with wood by cutting the studs a little long and forcing them into place. I don't think that I could do that with steel. If I wanted to mortise a sway brace into the corner of a house wall, I'm sure that I could not do that with steel. And the drops make good kindling wood. Let's see steel handle that.