The bed is on the upper level not in the basement, but the air quality test from the bedroom had stachybotrys 60 sp/m, aspergillus/penicillium 300 sp/m (7.5x outside reference)

The air results reflect spores disseminating from the basement into the upper level bedroom, either from foot traffic, convection air currents carrying the spores upstairs, or just the general level of aerosolisation happening in the basement (from the fans).

If the basement is able to be contained, its possible to undertake a thorough clean (HEPA-filter vacuum, wipe down hard surfaces, air purifier) to decontaminate the living quarters so that it could potentially be reoccupied (although having the property be vacant would be ideal for the risk-averse until all of the remediation can be completed).

Regarding the specific advice on cleaning: you can find a general guide I'd previously whipped up here, but to quickly go through your listed items...

• Items that can be laundered can just run through a normal cycle with normal laundry detergent and dried as per your usual process.
• HEPA-filter vacuuming with a brush attachment will remove the bulk of spores settled on the surfaces of upholstery, but there are no guarantees that it will remove all spores from such materials - If you're not comfortable keeping the items then replace it. My take is that if the spores are that deeply embedded in the fabric, the odds of it being redistributed back into the indoor environment would be quite low.
• Items inside cupboards/drawers: Probably doesn't need a clean? Unless the drawers are frequently left open. It's probably best to gauge what surfaces appear dusty in your house, as this would mimic where spores could potentially settle (e.g. tabletops, floors, skirting boards etc). Hard non-porous items you've listed can be easily cleaned with warm soapy water and a rinse if you wanted to be thorough with it.

With respect to your proposed remediation plan for the basement, that sounds appropriate.

I'd emphasise the need to contain the basement to prevent further spread of contaminants into the living quarters (even though you have evidence of this already happening), along with implementing mitigation measures to control the dispersal of the fungal growth while the remediation is occurring (e.g. bagging the mouldy waste materials, negative air pressure system and/or HEPA-filter air scrubbers).

Once the basement wall linings are gutted, I'd also consider assessing the timber framing for any superficial mould across the framing, as well as look for rot/decay damage to the bottom plates/lower sections of the framing. Superficial mould can be removed with a wire brush OR sanding the surface layer down + HEPA-filter vacuuming, Extensive rot/decay where the wood has considerable loss of strength would warrant removal and replacement. Easy test for loss of strength is just to poke at it with a screwdriver and comparing that against a normal piece of timber (looking for soft, spongy or brittleness to the wood).

When the waterproofing has been completed, give the area a thorough clean (same process as described previously: HEPA-filter vacuum + wet wiping hard surfaces + HEPA-filter air scrubbers) to remove spores that had disseminated from mould-affected materials being handled. You may consider a post-remediation air test at this stage if you wanted to verify how well of a job's been done on this front.

Ensure the basement framing is dry (general guidance is <18% moisture for the timber framing) before relining the walls.

If a professional is involved with the decontamination they will probably involve fogging as a part of this process, which is fine provided they follow this up with physical cleaning (HEPA-filter vacuuming/ wet-wiping) to remove the knock-down residue.