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I had some left over accoustical foam and thought I'd put it between the sub and the side wall of the boat to absorb some of the pounding. I'm not sure if it does much or not though. I've never pulled the foam to test it....hopefully this spring I'll get a chance to try it without the foam and see if there is any difference.
I thought about this after I responded and I think you're referring to the grey carpeted backing ring. It is a wood ring, fiberglassed and then carpeted. I got mine from earmark audio when I bought the speakers and amp. It provides structural rigidity to the wall, the ring and the sub are mounted to. The mounting screws from the sub fasten into the carpet covered wood ring. I was impressed how much it stiffened the whole sub installation up.
It goes on the inside and the sub screws into it instead of just the fiberglass.
Awesome setup, you are going to love the sound.... congrats