I've seen both options - leaving them in place and encapsulating somehow vs removing. There's two things I would consider. First, floor height. In a basement, it might not be an issue, but if you don't remove the old tile and put something on top, does it cause a problem anywhere? Check around plumbing, HVAC, door frames, etc.
Second thing to consider is future removal. If you were to remove the tiles now, you can probably do it pretty cleanly without breaking them up too much. If you go over them now with something, what would future removal look like? Dealing with the old glue is a factor regardless of when the the tiles are removed.
I would tend to lean towards removing them. They're relatively easy to remove now, and you're not kicking the can down the road. Sometimes its best just to suck it up and deal with the problem rather than ignoring it. Sometimes it makes sense to ignore it. On various projects in my house, I've done both options, but it is a deliberate decision. If you do decide to remove, look into renting or borrowing a floor scraper (I think that's what they're called).