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The foam is for buoyancy, although there would likely be some insulating value to it. The tractor has a bilge pump to get rid of leakage and is single walled construction and no foam, the carrier (trailer looking thing) does not have a bilge pump and is built of a double wall with the foam sandwiched inside. Also the heater in the tractor if so equipped, doesn't provide any heat into the carrier, that takes a separate heater usually found only in ambulances. Actually the heater has a low and high setting, they recommend you may not even want to use the defroster because it is like being a half a mile from the sun and it cracks the windshield.Probably floatation, but I heard the heaters on the Gama Goats have two settings - "off" and "turn me over I'm done on this side", so maybe it is insulation!
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