Understand the sealing part. That's why I was asking what the furnace is going to be sitting on. Is this plywood floor a box of some sort? You said that it's going to be drawing return air from the bottom, as in the bottom of the furnace case in the intake. Or is there going to be a hole cut in the side of the bottom part of the furnace?
Honestly it doesn't really have to be sealed if the furnace closet is located within the conditioned space. The little bit of leakage is still conditioned air. If this closest it outside of the conditioned envelope the sealing does become important.