Two layers of half inch ply should work well also don't think you need to fiberglass it, that won't add any strength unless you use alot of layers, just glue them together and use alot of screws. With 3/4 ply, use good BB plywood (7 layer). I'd still put a gusset underneath the seat. 3/4 or 1 inch of plywood won't hold up very long with adults stepping on the midle of the seat getting in and out of the boat. By AL, I meant aluminum angle (no rust)to keep the center of the seat from flexing. Run 1 or 2 pieces from side to side on the front half of the seat, right where you would get the most flex. If you're going to use it mostly as a sundeck, you could get by without the brace underneath, as people will not be stepping on it. Unless you have problem w/ stuff staying wet, I'd just use a couple good coats of Thompson's Water sealer, or a good deck stain/sealer to water proof it. Good luck
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