Hi Tom
You might consider Fiberboard Roof Insulation. It is similar to Homasote, comes in 1/2" and 1" thinkness, and 4'x4' or 4'x8' sheets. It should withstand some foot traffic. I used 1/2" on top of 1/2" plywood. It is a lot quieter than a section where I have 1" foam on top of 1/4" plywood. I only have the track ballasted, no scenery done yet. Recognize the turnouts? :-)
The picture shows the "top" side. The other side has a black finish.