I framed mine out for a couple of reasons.
The fiberglass top was single layer and I don't believe in bolting anything, including a roof vent, to just the fiberglass. I wanted something more solid than a 1/4 " of fiberglass for the bolts to be put through. This way there is no stress on the fiberglass.
The inside of the roof was going to be finished off so I needed something to attach the ceiling panels to.
My fiberglass roof was not level all the way around the area where the roof vent was going. I had to build a frame and then shim it in several spots to get it even all the way around. There would have been big gaps between the inside of the vent frame and the trim insert of the vent and the fiberglass roof.
I used 1x2 with the corners being glued and put together with Kreg pocket screws.