Decrep i reckon he was talking about bottom already on as per the OP...
I am sure the 3 of us do it the same, based on your previous posts. Unsure what you mean about allowing for the 3mm in rail shaping?
The only allowances i make are obviously 6mm or 8mm thinner cutting the blank and 6mm narrower cutting outline.
Then as per Jontys list, once the bottom is on, shape deck n rails starting with tuck and finishing very carefully to not fk up rail apex. Then the only other allowance is made - a tiny bit more tuck to allow for bagging the deck sandwich as the pvc around rail will always sit a bit proud and you dont want to have to shape in more tuck later as you thin the pvc... bad bad.
Jonty i have no idea what you mean by point 4 or the question

There should be no sanding back the pvc on deck or rails, save for a little smoothing and filling some relief cuts you made. The best way i ven describe it is once out of the bag and the excess deck sandwich is cut off flush with the bottom, it looks 100% like a finished board. To a non watersports person its all homogenous they wouldnt know there is stryro in there. If it's ideal! But there will always be cracks or relief cuts u made, maybe a wrinklw bubble with lack of adhesion onns difficult bit
Its hard to do... but soooi rewarding and i am thus not a fan of shortcut rail techniques, gluing bits on to avoid the hard steps
So much strength is in the rails so why do it surfboard style (sorry lemat)