The PO of my elky sprayed in the bed liner, then decided they didn't like it and started to remove it but never finished. It looks horrible. I wouldn't mind re-applying the finish, but do I need to remove whats there now or simply cover up the existing finish?

How much did he try to remove? You should be able to use a DA sander with 40 grit to feather out the old area and then put a coat or two over the area. Extend the second coat out a little further than the first and give it some flash time to set up so you can see how its hiding. You might need to go over the whole bed one time just to give it a nice clean uniform look.

Heat gun and a lot of scraping? :dontknow:

Mine had the two-part epoxy liner- very hard. I tried several different tools, but finally found that a flat "Flap" wheel mounted on a 4" grinder worked best. Took maybe 4-6 hours total time to get it to bare metal.

http://www.onlineindustrialsupply.com/flapdiscs.html

Ugh! What a pain in the you-know-what! Do you know anyone with a media blaster? That will take it off in about 10-15 minutes AND it will be prepped for the next application.