I want to make sure I have this right, because if I do I think the rule could use a little tweek.
A 100 ton Atlas moves into a previously undamaged CF 11 house. The MechWarrior succeeds at his PSR so takes no damage from this, but the house takes Tonnage/10=10 damage to CF, leaving it with CF 1 (TW pp167-168 "Mechs and Vehicles"). But wait, you forgot you're on the planet Kansas where every building has a basement! Because the tonnage of the Atlas at Level 0 is greater than the building hex's CF at the start of the current Ground Movement Phase (11) it automatically falls as it collapses the basement, taking 20 damage in a Level 1 basement (100 tons/10)*(Level 1+1) (TW p. 68 "Falling Damage" & 179 "Basements").
Absolutely embarrassing, but to a Atlas 20 points isn't a big deal . "A collapsed basement will not automatically collapse the building hex but the building hex will take damage equal to the tonnage of the falling unit," 10 CF in this case. Building only has CF 1 left, so it collapses as well (TW p. 179 "Basements").
Except, and here's the part I have a question with, TW p. 176 "Basements and Collapse" states that "A unit in a basement when the building above it collapses is destroyed." An Atlas that has fallen over is completely in the basement. Is that Atlas destroyed? Is there no way for the Atlas to climb out of that bit of rubble? If the building was CF 10 the sentence before it would apply, "if the collapse occurs as a unit moves into the building hex at Level 0 for the first time in the scenario, the controlling player need not make a basement roll" because the building collapse fills the basement and leaves the still standing Atlas standing on rubble not only undestroyed but damage free from that first PSR. If a vehicle or infantry is in the basement, I can see unit destruction, but BattleMechs should be hardy, tall and potentially dexterous enough to stand back up.
On the topic of basements TW. 179 says "basements...can work to a unit's advantage...a Mech might use a basement hex for partial cover" but provides no method for a Mech to enter a building known to have a basement without falling down through the supposedly advantageous basement. Does such a mechanism exist? If not, it should. The way I’m understanding these rules that little 11CF house becomes instant death for any Mech 55 tons and above.