A couple of observations:
A reefer box is a good start, if it can be customized, double rear doors will be a disaster.
Composite panels are the way to go, home made usually look like home made, professional suppliers are the best option.
Any "living space" in the cab is outside the heated envelope of the camper. Steel cabs leak heat fast.
You probably won't see any change from $100000 budget. (Unless you have very low standards)
That's my experience so far, they can be ordered with any configuration you'd like. The new builds
are using composite panels, they bill them as their 'lightweight' options.
Once I went with importing a MB, I knew it was going to be $$$. But I think I can mitigate a lot of cost by prepping the truck myself, building out the interior. My budget is more than 100K
On the heating part, you may very well be right, I may have to install a separate heating system in the box, and count on the existing heating in the cab, along with insulation, to make the cab a valid sleeping area.
But I'll save further comment for when I actually get the truck, take the measurements and more fully vet the reefer idea. It will all end up in the build thread for all to see, comment, advise, and laugh at my crazy ideas.