There is a thread in the shortboard area entitled "growing" in which I've posted a few details about the construction of Epoxy and Custom EPS boards.
As I see it these are some of the differences: -
If you buy Epoxy (Surftech, Santa Cruz etc) then you buy it off the rack. Unless you are lucky enough to find a board with the exact dimensions & spray you want, you will have to pick the board with the nearest specs.
If you buy PU, you can have whatever dimensions, rails, rocker, tail shape, glass job, etc you like. If you get a good shaper, you can have a huge amount of input on your board, right down to the graphics. You can do this with custom EPS, but because epoxy is nasty stuff, not many shapers do them at the moment.
It is the general opinion that the Epoxy boards are more durable than PU boards. PU boards ding, pressure dent & snap. Epoxy boards ding, but don't pressure dent so much. The outer layers often chip off, rather more easily than you would hope. Epoxy boards still snap, although apparently they do take a bit more of a pounding to do so! Epoxy resin isn't affected by UV light so much as fibre glass resin, meaning your PU stick will yellow in the sun.
The heavier the glass job on a PU board, the more weighty it is. Because Epoxy boards are tough, they don't need such heavy outer layers so tend to be lighter. This adds to the performance, but you can get blown off the face if it's strong offshores. Some boards rely on their weight for performance, things like retro shapes and logs don't go so well in Epoxy because they haven't got the weight behind them.
Epoxy boards and EPS board are supposed to flex more than PU boards. stringered EPS boards obviously don't have so much flex as the un stringered versions. Epoxy boards absorb energy as you pump down line, which correlates to propulsion and speed that reacts with the flexing deck and bottom, meaning you've got a board that maintains speed and in theory should turn better.
Top end Epoxy and EPS boards tend to be more expensive than PU boards.
EPS is open celled which means if you ding the board it soaks up water like a sponge & is then pretty much knackered. However, new technology EPS can be engineered to densities similar to polyurethane foam, yet much stronger, and fused to be virtually waterproof. It's worth finding out which is inside the board as obviously it can make a huge difference.
There are hundreds of differences, but these are the main ones that I can think of !
Hope it helps
ECS