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Some places you can get exterior or marine fir plywood at fair prices. That is my choice went budgeting. In Florida it’s expensive, we grow pine!

If you dont need it for structure, consider EPS cut to fit. My experience is all pour foam holds water, so if water is getting in, the foam get wet. EPS does not take on water, its used for floating docks that are in the water for decades. Here is a fiberglass one I did some years ago.

Look up cork sealer. Fly fisherman use it to protect their prize rods. Using it lets you keep the feel and texture of cork!