Besides marine varnish, you can also use fiberglass resin. This will put a “super seal” coat on, preventing water from seeping through.
I would stay away from marine grade plywood. It is heavy and warps really easy, because of the liquid chemical that is impregnated into the wood to make it “weather resistant”.
If you go wood, you can get away with 1/2″ plywood. I recommend doing the fiberglass resin coating. IF YOU DRILL ANY HOLES, YOU WILL HAVE TO SEAL THOSE HOLE SIDES WITH THE RESIN, OR WATER WILL LEAK INTO THERE AND SEEP INTO THE SEAMS OF THE PLYWOOD, THUS CAUSING WARPAGE AND ROT……So, pilot your holes for your chair and whatever else you want to install and seal the hole sides prior to laying carpet…..
If you are laying a sheet of plywood over two benches (middle bench and bow bench), I also recommend installing a door/hatch to give access below, between the two benches.
If you cannot lay the plywood over the benches, then go to Menards, Fleet Farm, or Home Depot and get 1.5″ aluminum angle iron. You can drill and bolt into the side bench the angle iron and lay the deck on top, flush with the bench. It makes it easily removable at that method.
If you cannot bolt the angle iron into the bench, because of no access inside the bench for the nuts, then get very large self tapping sheet metal screws and place them 4″ apart.
There ya go!!!