Great question. As with everything AIWB, my answer is ‘it depends’.
For raw draw speed, and repetitive draw practice without getting a tummy rash, a BJJ rash guard or compression T is my choice.
But, a slippery undershirt makes my pants tend to slip down more, requiring a tighter belt. So, for all-day carry I use either no undershirt in hot weather, a Lycra-cotton blend, or the 32deg Costco shirts mentioned above.
Tighter is better for drawing. Loose undershirts can snag my thumb, or get fouled in my fingers as I draw the gun.
For comfort, it doesn’t matter unless it’s really hot or I’m doing a high output activity. In that case, the 32 deg shirts seem to wick and dry the best.