If your goal is to absorb all resonant energy from the LP, then you want a platter surface and/or a mat that most mimics vinyl in its physical characteristics. For that, Delrin is a good choice. But other materials work too. However, if it was as simple as absorbing and dissipating resonant energy in the LP, then everyone by now would have agreed that vinyl-like materials are indisputably the best. As you can see, this isn't the case.
In my own opinion, you have to try a variety of different mats made of different materials, and then decide for yourself. I daresay, the same mat might affect the sound of one LP differently from that of another LP. Worrying about that would be a nightmare.
In my own opinion, you have to try a variety of different mats made of different materials, and then decide for yourself. I daresay, the same mat might affect the sound of one LP differently from that of another LP. Worrying about that would be a nightmare.