The amount of reinforcment/mods needed to put a container in the ground,makes them not very practical for such.
Doing a basement in steel reinforced concrete,would be cheaper,stronger,and with less hassle.
They(shipping containers)are designed to withstand incredible downward loads at the corner/upright beams.They dont do so well on the walls,and ceiling metal.
Just sticking a container in a hole in the ground,and covering it with dirt can lead to disaster,without some serious reinforcment done first.They can,and have collapsed.
Most containers I've seen buried,required a reinforced poured pad with footer,reinforced poured walls,and a reinforced pourer over roof.
If your going to go through all that,you might as well just make the whole thing with the reinforced concrete.