Place the mung beans in a large container and cover with several inches of warm water; let soak for 2 hours; drain.
Place a steamer insert into a saucepan and pour enough water to reach just below the bottom of the steamer. Cover and bring the water to a boil. Wrap the mung beans in cheesecloth and place in the steamer insert; cover the saucepan and steam the beans until tender, 25 to 30 minutes.
Stir 3 1/2 cups water and the sugar together in a saucepan; bring to a boil. Stir 3/4 cup water and the tapioca flour together in a bowl until the flour is dissolved; pour the mixture into the boiling water and stir until the syrup becomes clear and thickened. Gently stir the mung beans into the syrup; remove from heat and divide into 4 serving bowls.
Heat the coconut cream and salt together in a small saucepan over medium-low heat until warmed, but do not allow to boil. Spoon over the mung bean mixture to serve.