I have painted plywood with epoxy paint.
The epoxy forms a thick, durable coating, but similar to an egggshell, it is very brittle.
The plywood I painted was a vertical surface which is not subject to flexing.
I would not suggest epoxy paint on plywood that may be subject to flexing or deflection under the weight of a vehicle or footsteps.
...However, it does work nicely on a concrete floor.