Roth IRA are overvalued… if you make a lot of money.
A general rule of thumb is to look at what your tax rate is today vs. what you expect it to be in retirement. If your rate in retirement is expected to be higher, put your money in a Roth. If your tax rate today is higher, take the traditional IRA deduction.
Made complex by absolute uncertainty around future tax rates, but my kids all put their retirement monies in Roth since they have an effective 0% federal tax rate. By contrast, if you are in the 31%+ federal tax bracket, you may want to put your money in a traditional IRA. Or maybe not - perhaps you’ll be even more flush in retirement.