Seaplane built in tail wheel question.
I had a simalar set up in a fun-fly type plane that was passed down to me, It use a metal washer as a wheel, It worked well, just was very loud on the taxi ways.
A simple aluminum/o-ring wheel could be made easily with a drill press and a small file. a plywood wheel wouldn't last long, unless you use it only on a grass runway
I know $.02 doesn't buy what it once did.
Good luck