biggest reasons for companies to use plywoods in stands is cost. plywoods and veneers are much cheaper then solid wood, and since most companies build stands to hold their specific tanks, they are aiming for speed, highest profit margin, enough of a "nice look" to help sell the stands with the tanks, and just enough structural integrity to keep their warranty conditions. there are many horror stories of manufacturer stands failing badly, or getting wet and failing etc. whether things are better or worse now in stands IDK, but they used to be pretty wobbly with a full tank on them.
most DIY stands are honestly very overbuilt for the weight they will hold. this is not a bad thing, but the rational is usually
"I will spend a bit more and overbuild this now, and sleep better knowing a truck can park on this easily so my tank wont collapse it."