Should an exterior door frame always be flush with the interior drywall?

OK I run into this 3 or 4 times a year. I like putting doors on basements. For 7-10k you can get 1000 sq/ft and 2 extra bedrooms in a house. I won't answer this for just basements though so let's go over the options.

1. For minor issues you can add a jamb extender. More often than not I like to use strips of plywood (it doesn't split like solid wood). So if my door is right on the wall and I need to add drywall I would use 3/4" plywood (which is less than 3/4"). Then trim around the jambs with that. Then once drywall is up (1/2" true) plus mud you are probably even or damn close. And certainly nothing caulk wouldn't fix.

2. We would make the door opening bigger. Maybe add some sidelights or maybe just some rustic wood that is cool. We often do the wood because we can run electric through this and then boom, we have outdoor lighting. With an extra 12-20" a door can open plenty enough. Now let's talk about the reason why you want to do this. A basement door that sits below ground level is the perfect example. I want to create one edge for the basement that is a good 3-6" higher than the pad next to it. I don't want my door sitting inside where water may get into and leak into the house.

3. And for your case the fix is easy. Take the door out, jambs and all, and then install them on the inside part of the thick wall. This should take an hour max. Now the only thing extra that needs to be done is to finish the exterior parts of the wall now. When I am in France doing houses about 90% of new builds are insulated cement blocking. Doors are installed on the interior edge and then almost all will get a storm door on the exterior edge.

Let me know if you have anymore questions on this.