Plenty of folks have built sumps with it, check R2R DIY section, but you won't be able to do a large tank without external support as PVC bows a lot, worse than acrylic in my experience. It certainly is must nicer to work with than acrylic and you have the options of both chemical or thermal bonding - glue or welding.
Theres one on here somewhere fairly recent, salty build… guy routed out the bottom sheet to sink the glass into for better seals. Was documented/updated for about 2 yrs running well.