Should I use boxes or planes for interior walls and floors?

Realistically there is barely any concern when using a box instead of a plane.

In some scenes if you intentionally overload the tris count then it could be problematic to have some extra 10 tris on each floor tile, the chances of that being an issue though generally means something elsewhere is a problem.

That said, its not like you can have 10k tris per floor tile. You still have to make assets that make logical sense…