i wouldnt go that way... id use the full thickness of XPS and then use thin ply of say 4mm either side of the core. So for semantics - 67mm XPS and 8mm ply gives you 75mm total core thickness.
If you try to sandwich foam between foam you use up alot of resin in the glue line as the surface of the foam is very porous and so it gets heavy/expensive quickly... the resin glue line will be stronger than the foam itself - so no i dont think it will shear along the glue line. H80 PVC foam soaks up approx 300 grams / square meter of resin in the surface porosity of the foam...
But the proper answer in engineering terms can be found by doing the calculations which ive shown here before. Rather than rehash all that, all you need to know and learn is contained in the pdf document here
Technology Manuals | Hexcel https://www.hexcel.com/Resources/Technology-Manuals
Read and understand the one titled "honeycomb sandwich panel design technology" - nevermind the honeycomb - the theory is the same for all sandwich cores and if you input the formulae into excel spreadsheet you can calculate things very quickly and easily.
If your not into that kind of theory and prefer a seat of the pants practical answer - they make truck bodies, caravans, trailers and large span roof panels in buildings to name but a few from XPS cored panels. It can do the job in many applications. What you need to understand is that it will be fine to use in boats- or in any application - provided you dont exceed the design limitations of the material. The main issue with XPS and boats is that its "soft" - so it doesnt handle impact loads without a suitably tough laminate protecting it. This is also why you cant use it to directly core a large hull and also why you cant even use h80 PVC foam on the bottom of a high speed planing hull - wave slamming impact loads start to crush the core and then it starts to delaminate and loose all structural integrity of the sandwich. With proper PVC foam like divinycell or airex etc- boat builders and designers increase the foam density on bottom panels of planing hulls to 120kg/m3 or even higher for larger /faster boats. XPS typically around 40kg/m3 is much softer than H80 obviously- so any hull shell on large boats is basically impossible with XPS or it dents/crushes too easy not just with wave loads, but also fenders and docking in marinas, getting blown against a wharf in a storm, intoxicated tender drivers bashing against you (dont ask), general rough and tumble of boating
Back to XPS On a roof span panel for example - people walk and jump on these - however the laminate is thin corrugated steel so its tough and people wont put a dent in it easily. in terms of global strength of the same roof panels - its plenty enough to span huge distances like +8 meters and support considerable storm wind pressure loads and of course live loads - ie - the "softness" of the XPS doesnt impose overwhelming limits on the sandwich structure for this type of loading - the main property your interested in now is shear strength and the thicker the panel is - the less shear strength you need from your core material for the same design load. If you play around with the spreadsheet as i said eariler - all these things become obvious as it shows up in the numbers.
All this boils down to why i would use plywood either side of the XPS - it will glue to the XPS with less resin/glue, and provide a tough/hard outer layer to protect it from crushing or impact type damage. Plywood is also cheap and reasonably light if you keep it thin at 3-4mm... the plywood also provides a great substrate that bonds very well to the subsequent fiberglass layers to encapsulate it and retain the tension/compression skins around it. I have built a large table using this method - it was extremely tough and very stiff - so much so, that it sparked my interest in other things i could use it for next time i build a boat

said table shown below
