Generally, a work rest needs to be nominally flat, but not PG. Aluminum is a good choice because magnetic jigs and holders won't create a problem as well as it won't rust from a mist spray attachment. I like 1/2" aluminum, but 3/8" should be fine. Plain flat/sheet/plate stock is sufficient. You can make the tool arm that holds the work rest (and other attachments) from aluminum. too.
I have a six-foot-long piece of 6"X4" extruded aluminum with T-tracks on all sides. It is solid except for the T-track slots. I keep on looking at it trying to figure out what kind of grinding jig or tool rest it would make. So far nothing has needed such a big piece. The only thing I have thought of is the main arm of a dedicated side swing 3" belt type surface grinder (like a Reeder surface grinder on steroids). I could mount everything on that beam, and it would be rock solid.