Bit hard to recall the area about the plastic mat/foam as you have mentioned. My XJ came to me with the road visible along left side from firewall back towards seat, and was stuffed with a towel, lol!!!! In addition to that there was interior rot spread all about, across the firewall meeting the floorboard, (upwards/downwards/etc.), and then back along tunnel up to the seat.
So, I cut, pulled, chiseled, ground out all the bad stuff, whatever the material. From underneath, I sprayed OSPHO, (Phosphoric acid), liberally through any hole into the interior. (all rust holes/gaps filled from outside underneath, and inside from above). Same from inside to outside. Drilled some holes here and there, and added a sheet of painted steel underneath with the addition of Liquid Nails, silcone, and self-tapping sheet metal screws for a combination of fastening techniques. (No torch/welder available at the time). Went over the new panel, (Had made a 1/2" 'v' bent section on the aft side for drainage), with a 3-M type body panel sound deadener spray. From the inside, placed some glass insulation over the PHOSPO job, (In the void areas), and then used some strategic cross braces of flat steel for additional support for another piece of painted steel sheet. Over that some new carpet foam. Straightened out the carpet, tucked it all away properly, and put down a snow/mud floor mat. Been working out fine for a year now, with no hint of water infiltration, nor damage. Should the glass get wet, there is the drain hole available. The void area was repaired to be mostly water proofed with the materials used, (mentioned above), after insuring the remaining rust had been effectively turned enert.
As far as a restoration is concerned, my method does not qualify as such, but it is fixed.., and I did not have to tear into it as much as you seem to desire for a possible near perfect fix.