Per the manufacturer's recommendation:
(1) Provide heat control (thermostat or other device).
(2) Any covering material must have an R value of less than 11. R value is a material's resistance to heat flow. Wood (at thicknesses usually used in reptile habitat applications) has a fairly low R value, as do many tub and PVC components that are less than 1/2" in thickness.
The problem arises when people use reflectix under flexwatt applications, or when the flexwatt is sandwiched between a shelf, a tub and then the substrate in the tub .......and then controlled only with a rheostat. A rheostat will not properly regulate the manufacturer's recommended 95 degree surface temperature.
(3) Flexwatt is not designed to resist regular rubbing or chafing. Either covering the tape with a material with an R value of less than 11 or providing a recessed installation is therefore necessary.