Yes, the late night epiphany. Thats how I came up with the full motion hydrulic tilt front clip for my 82 bronco 15 years ago.
As for the materials, yes it is schedule 40 gray, bonded with fiberglass, and covered in light weight filler (BONDO) and then skinned with glazeing putty.
Granted it is a little bit on the heavy side, but its custom.