for coating the piece, if you're going to use epoxy (epoxy sticks to anything, including poly...) mix it with the hardener, then thin it down with some acetone. this keeps the piece lightweight, but water resistant and extends the coverage of your resin... lets face it, this stuff isnt cheap. you dont need to cover the piece in mat/cloth, its already strong enough.
as for the tabbing, you need to make sure that the mat or cloth you're going to use is FULLY saturated with resin, no air bubbles, then what i do is use a fiberglass roller to squeeze the excess resin off of the work, and make sure that its fully saturated. coating it heavy with resin isnt going to increase strength, it just adds unnecessary weight and if you want to keep things clean, unnecessary TOUGH sanding. also epoxy likes to run, so you'll have a giant pool at the lowest spot and then it'll harden there.