I don't think you are going to get a solid answer on this one.

Seems as if ever seller has different names. Here is how I see it.
Polyfoam is what I use when I am refering to the foam sheets you get at hobby and craft stores. As a rule it is what you find in chair cushions.
Reticulated foam looks a bit like air conditioning filter in that it is very open almost like a sea sponge.
EVA foam is very dense foam and most commonly used to make cushions on boats and docks because it is "water proof". It is often refereed to as close celled foam.
I think really that they all kind of fall under the heading of Polyfoam but that each is a different process and I am sure mix of chemicals and agents.