I'm far from convinced about that, Richard, and I've never seen any evidence presented to the point. Perhaps there is some?
If you remove the paint layers with stripper as you're doing and then take a stroke with some sharp 80 grit paper, you'll be immediately into the glass fibres. Gel coat is also noticeably harder to sand than polyester resin.
As we all know, gel coat is intended as the final finish on boats, typically, where it performs a number of roles; cars don't need it. And why would Lotus apply a clear gel coat instead of white or grey? If there's some final correction needed prior to paint, there's no way of knowing if it's been rubbed through. Which brings up another point; how thick is the gel coat on a body that's only supposed to be .093 inches (2.3mm) thick?
Why not just use a coloured gel coat for the final finish, as per boating practice.
The workshop manual is perhaps less than helpful. While it describes the "high quality Polyester" used and even the specific (2.4 oz) weight of the CSM in the original manufacture, nowhere does this section mention gel coat.
There's one mention in the repair section which has to do with the reasons for under-seal under the front wings, but nothing further.
There's one mention in the "Paint Procedure" section where it advises to not use a paint stripper "as this will attack the gel-coat, which MUST of course remain intact" but nowhere in any of that blurb is there anything resembling a procedure for re-establishing said gel coat.
If Lotus presumably considered this important, I'd expect there to be at least some rudimentary info in the repair section.
The workshop manual also talks about "woven tape" used in the original manufacture under the heading of "Stressed Bonds" but I've not seen that, either.
Bah . . I reckon a lot of the text in the manual is rather more conversational than specifics.
As I say, I'm unconvinced but happy enough to be wrong.
But, yes, I've also seen the pools of resin in a couple of corners that ended up cracking. I put it down to the hand layup process and a lesser skilled worker on a Friday afternoon.