All the Logan trailers for the past few years have come with Aluminum planks sprayed with Vortex.  ( a spray in bed liner)

In fact Logan sprays pretty much the entire interior of their horse compartments Floor and  walls up about 4' high.

Logan still installs rubber mats after they spray the floor. The spray on liner in my trailers has held up well. But I wonder how well it would stand up to shod horses standing directly on the liner if there were no mats. There is also very little cushioning effect from the spray on liner to the horses feet. The spray on liner does make it very easy to clean.

I did have a Classic Trailer that came with Rumber. I had it for 5 years and you could see hardly any wear and my horses stood directly on it. No mats.

You get what you pay for.... All the spray in liner I've seen in trailers eventually gets scratched, scraped and nicked. Urine/moisture will enter at these points and begin to blister and start to peel away the spray in liner. These blisters will trap moisture underneath making the oxidation worse. IMHO, there's no comparison between spray in bed liner products and a WERM floor. WERM is about 5/8" thick and can be used with or without mats. Spray in liner will need to be matted if the liner is expected to last more than one trip. Horses with shoes will strip it right off.

We still have bare aluminum floors and we're still dragging those heavy a$$ mats. That 6 horse head to head has so many mats that we have to number them and draw a map/legend so we can get them all back in the same place.... No two of them are cut exactly the same. I should have taken it to ... http://www.selecttrailer.com/WERM.html   when we were at the NWHA Nationals for a week, back in September... LOL!!! Maybe they would have taken all those mats in as a trade on some WERM floor!!!

 When all's said and done, it's hard to beat a pressure treated yellow pine floor in the business end of a horse trailer.... It's cheap, easy to inspect and repair if a board was to break. Keep it clean and it will outlast the rest of the trailer.