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Polyester resin is used to make fiberglass boats & products. It does not adhear to wood well since it's not flexable like epoxy. Eventually the wood flexes and the polyester breakes away and allows moisture in and the structure breaks down. There's a lot of labor in a stripper. That's you investment. Use epoxy. There isn't a professional wood boat builder in the world who uses polyester. That stopped about 10 years ago as epoxy has proved itself has become less expensive and more available.
You can use poly and you're boat will be fine for a while. And with careful use may last a long time. If you do, don't fine sand. Give the poly a lot to grab on to. Poly is also very flammable and the smell will drive you out of the garage and will last for weeks. I can't imagine using it in a basement. Most boat building is done in Florida where it's warm and they work in open hangers to ventilate the workspace. That stuff will kill you.
This is an archived message from The Kayak Building Bulletin Board.
Guillemot Kayak - High Performance Wooden Sea Kayak Designs