pressure treated on a boat or boat trailer is what has been used for eons .. it will rot eventually .. but you looking at 10-15 years before it does, as mentioned above you can seal it to make it last longer, but as soon as you staple carpet to it your exposing it again with every staple hole, and buy stainless steel staples on anything to be used outdoors, you can find them at most hardware or home building supply stores.
Never put standard ply on anything outdoors, at the very least use exterior grade plywood, it is made with water proof glue, standard ply will fall apart in a few days or weeks outside in the moisture.
Another alternative that will NOT rot is starboard or marina board, its expensive but will not rot, can staple to it etc just like wood, its the same material used it cutting boards( virgin polymer ), but the marine board is a higher density, and comes in textured and many colors.
You may find it cheaper if you find a source used in other areas .. like play ground equipment maker , bathroom stall manufacture, etc all use the same material. But it will out last you and the boat lol