Styrofoam is mostly air, at the weights we are speaking of, it would be compressed to the point of being worthless. Its best application is as an insulator.
I would be learly of using this as over time it will just catch moisture and become a great mold breeding ground.
Essentially, foam rubber would be an good choice as a gasket material to fill the voids between the disimimalar surfaces to distribute the loads evenly like a gasket, but I think too much emphasis is placed on this topic and should not be used to compensate for poor craftsmanship.
However, if the top of the stand is made of plywood, when it is loaded, the sheet will flatten. Plywood is made of layers of wood in alternating directions to give it shear strength. Plywood is often "twisted" when not installed. A low weight structure like a stand could easily twist until the downforce from the tank is applied.
If the surface is flat and the rest of the stand is accuratly and precisely built, shimming it like a door to accomodate for flooring unevenness is all that would be needed.
But as you can see, I am guessing on what the stand looks like......hint, hint, hint......