mmagombo,
Sorry for the long reply, I have been busy trying to put my bedroom and office back together after renovating two closets.
For a 96" span, unsupported case: assuming 10#/gal that means the tank will weigh 3000#s, with each rail supporting half that =1500#s per rail. In that case you would need a doubled 2X10 rail to keep the deflection less then 1/8th of an inch in the middle. Not good since you want as much head room as possible.
For a 48" span which would mean center supports we get 750#s per rail (3000/4) and again aiming for a deflection under .125" using standard lumber sizes would require a 2X6 rail. This would give you a deflection between the end and the center post of ~.05 inches.
Rather then fight with a steel plate, simply using a 2X6 top rail with a center post should meet your needs.
WLachnit,
A simply supported beam composed of (2) 2X6 boards is in fact 3"X5.5" and is capable of supporting 451#s distributed load with a max deflection of .125" (.1249"). That same beam only 48" long is capable of carrying a distributed load of 3610#s with the same .125" deflection limit. Doubling up the beams just doubles the strength where as making it taller has a much greater impact on beam strength.
macchicks,
If you can tolerate the height, a 2X6 will more then easily span the full 6' and you would only need to box around the vent.
For everyone else, thanks for your input and comments. If you have any direct analysis questions, let me know.
Happy building.