Gore Men's M Gws Bl Thermo L/s Shirt

Is the material used under the arms and in the back a light fleece (vs. the mesh used on the non-thermo model)?

To keep just wind out and use over a T-shirt or long T-shirt as casual sweater? How many sizes I need to go up for that. Im 40”chest, 73 kg. 174cm.

What size in men's would be equivalent to a ladies xl? i purchased a ladies large and it a bit tight and it does not come xl.