Are you porting it to make a bass trap? If so I would think you would want to port all the chambers in the platform, and fill with fiberglass batting. I would use some plastic or something similar to prevent the fiberglass fibers from getting into your carpet. I assume you are going to cover the platform with carpet so you don't get the fiberglass into the air of your HT... :T
If you are going to stack 2 layers I would also caulk the 2 layers or use construction adhesive to seal them.
If you are going to stack 2 layers I would also caulk the 2 layers or use construction adhesive to seal them.