Actually it does matter. The rebound will depend on the mass of the surface not just its nature. Just as with the collisions of elastic (as in returning to original size, not knickers) balls of differing masses. I am happy to be proved wrong but I don't think I am. An experiment could be done bouncing a ball off a piece of thin board such as hardboard, a thicker piece of mdf and something really dense like blockboard or thick ply. It's quite a few years since I built a table but I seem to remember I had to go to 12mm blockboard to get an acceptable bounce and even then it was a bit thin.
uniform bounce of about 23-centemeters (8 ¾-inches) when a
standard table tennis ball is dropped on it from a height of
30-centemeters (12-inches).Phew! I did remember correctly!
Peter Scott