Just one more thing...
Epoxy is heavy.
You really don't want to (nor do you need to) 'fill' in the voids between the arbors with epoxy.
You glue the arbors to the rod blank...you glue the reel seat to the arbors...you have two very strong epoxy joints involved that willhold up very well to the actual 'stress' of normal use.
All that 'fill in' epoxy does is add weight, not 'strength'.
Masking tape is used to hold thing temporarily. Using it as an 'arbor' for a fishing rod is not something I'd consider..especially on a rod that I'm going to spend hours of my time on.
If the inner diameter of the reel seat is too large to fill with a few wraps of thread or string, the foam arbors are the next best method. Foam arbors are stronger, lighter, and simple to use.
I'll skip tape of any kind and spend the couple of bucks to do it correctly.
If the money is an issue, you can make reasonable arbors with cork, wood, or even scrap plastic (given you have the tooling to do this).
Buddy
It Just Doesn't Matter....