Brick or concrete also work well and are pretty cheap. MDF has the needed density to raise the boxes resonance point above the subs range. Partical board or regular ply are not dense enough and will resonate within the subs range. It will vibrate and sound like ass.
Marine grade hardwood ply like marine birch is much denser than regular ply, but still not as dense as MDF. Marine Birch is tough and can take alot of abuse.
Pro audio cabinets are frequently made of MDF on the inside, then sheathed in marine birch to handle abuse of being dragged around and dropped.