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Polyurethane foam such as Great Stuff is closed-cell, and adheres very well, so is used for flotation in boats. Gorilla Glue is also polyurethane, so makes a good adhesive for PU foam board. Sculpting PU is said to be better than polystyrene because you can use polyester resin, less expensive than epoxy. And PU foam is said to be easier to sculpt than polystyrene.
OTOH, you can hotwire cut polystyrene, but not polyurethane.
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