Why? It seems to me the cons outweigh the pros.There's no question about using epoxy resin. I'm sold on that for certain.
Pro - it sticks better to more things. But... you don't really care. If you're going to sheath the entire inside of the tank it will be like a hard, one piece liner. What does it matter how well it adheres to the walls? Also, I doubt even epoxy will bond well to the permadri. If you're going to sheath it with 1/4" ply first, then polyester bonds plenty well to wood products, particularly if they are very dry.
Cons: More expensive, Longer working time, Typically too hazardous to spray, Long cure time, Requires more precise mixing (if you screw it up it won't cure), Typically UV sensitive, More difficult to clean up (In my experience).
My 600gl has been up and running for 2 years with a fiberglass and polyester coating - zero sign of delamination, leaking, or deterioration. Pleasure boats are typically made from a plywood and polyester FRP construction, and they have a typical lifetime of water and intense UV of 20 years or more.