I don't think you need marine plywood. As you know, it's the same wood (fir) and the same glue as used in the manufacture of ACX and CDX plywoods. The better grades of the marine stuff have thinner plys. It's affected by moisture the same as construction-grade plywoods.
The reason folks used tar products for teardrop floors in the '30s and 40's was that it was what was available. Eighty years later we have better products. I use epoxy. It soaks in and plasticizes the wood. If I were short on the stuff, I would give it three coats of thinned oil-based polyurethane. But enamel paint would be fine too.
Now... having said that, the black goo will work.

But sooner or later you'll have to crawl under there...
I build my floors using a 3/4" framework.

The gussets are temporary until one side is sheathed. I sheath both sides with 1/4" floor underlayment and fill the voids with foam board. It's stiff, strong, and not too heavy. You can walk on it when it's not supported by the chassis.

Just a couple of thoughts.
Tony