What piqued my interest is why XPS foam vs the PVC foam? Why Rutan used XPS as reported while Hollman specified PVC foam even in the range of 2 lbs/ft3? In one of his books, he showed the step by step process on core sizing and composite skin calculations. He was down to 2" thick, 2 lb/ft3 but still used PVC core.
Both are governed by FAR rules and FAR is like any International Class Rules (Lloyds, BV, DNV, ect). It sets the operating envelope, the safety, and allowable method.
What is interesting is that the rules state the wing loading and such. For example, the horizontal tail is 38 psi (262 kN/m2) loading. By contrast, the marine industry is about 4 psi (28 kN.m2) for a 10 meter boat displacing about 4,300 kg., running at 10 knots. (I hope my conversion is right. I am struggling with my arithmetic.

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Clearly the design pressures/wing loading on the aircraft is much greater.