Something occurred to me as I read your reply; the grade change from garage to viewing will make a 2 x X at the bottom (to stop the splaying) all but impossible. Three-quarter plywood could be used on both ends, cut to the shape of the end (37" x 40", garage side; 37" x 34" viewing side). With this application, all you would need to do is shorten the other long-side horizontal members by 1.5".
In fact, the more I think about it, it's probably much easier too.
Good luck!
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