You can disagree you are free to do so. It is important to be sure when giving advice regarding pressurized vessels, there's a lot at stake here. Everything I know about tank building and setup comes from James Steele "Acrylics" over at reefcentral. He founded Envision Acrylics and has been building tanks for 30 years. He was the one to first share the pin/shim method in a thread on that forum, it's been running for over 10 years and is so big it's been split into multiple threads and archived. He speaks at length over this topic and I choose to follow his logic as I don't tolerate excess risks. I will admit I am very conservative with risks, likely because of the stock I'm responsible for.
You can do whatever you choose, you can give advice to people all you want. It's up to them to decide what is a credible source. I'm not going to copy and paste from there, or explain much further. But there are many acrylic aquarium manufacturers that will immediately void your warranty for placing a tank on the foam you have pictured. I know that tank is glass but someone may not clearly understand looking at this thread. Everyone is free to believe whatever they choose.
The "proper" bottom for an acrylic tank is double 3/4" plywood with screws impact driven and recessed so the screw heads do not make pressure points on the bottom of the tank. If the screws or abnormalities cannot be fixed, then use neoprene as it truly makes an even surface. The foam pictured is wrong regardless if many people do it. Many people in agreeance is a function of power, not truth. Everyone once believed the world is flat, didn't make it any more true. The foam pictured doesn't have enough structural density for larger 300+ gallon acrylic tanks, it breaks down over time and compresses. especially around the edges. Sure the tanks will hold for 5, 10, years. But they'll craze way sooner than properly mounted tanks, the seams will start to craze out and get white separation spots, eventually leading to prematures failure. I just don't get it? Why do something just ok or adequate? Why not do everything the best possible way? Especially if it isn't that much more expensive or time consuming? I'm old school
Yes, rimmed glass tanks don't need foam, for rimless foam can be used but again neoprene is a better material