Leaving a gap at the lower edge of the sheetrock is just for getting a good seal: put in "backer rod" and caulk over that. It doesn't "decouple" the wall, which is indeed coupled to the floor if the bottom plate is hard down on it (and baseboard could only add to the coupling). You could put butyl (or some other suitable "rubbery" material) between the plate and the floor, but just as when you float a floor, that has to be loaded to the proper degree of compression to be effective. With a properly floated floor, the (inner) walls sit on top of the floor and their weight is supposed to be taken into account in calculating how many "pucks" to use and where to place them. It seems to me that it would be simpler, when not floating the floor, to make that calculation for floating the walls (i.e. no guessing about the weight of other parts of the structure, equipment, furniture, people etc.). However, I don't think walls necessarily need to be floated: if the studs are light sheet metal, or the gypsum board is hung on channel, for example, it may make little difference if the bottom plate is solidly connected.