Gelcoat is the outer layer of pigmented resin on the outside of the
boat. It is not likely to be used for tabbing. Perhaps the bulkhead was painted and you have removed the
paint. The
photo looks like it shows resin-impregnated
fiberglass cloth on the vertical section. What does
sanding the lower (horizontal) section reveal? Is that the
hull? Don't sand or grind through it! You've sanded the bulkhead. After
sanding the
hull (horizontal) section you can glass over it as you planned. Not sure how much improving the tabbing is going to help strengthen a particleboard bulkhead.