If you have a typical situation… glass tops for the tank… fluorescent bulbs with some sort of ‘shield’ covering them…
Then if you set tinfoil, or any other nontransparent material, on the glass between the bulb and the glass… when viewing the tank you will clearly see a dark spot on the ‘ceiling’…
While the overall lighting of the tank will be dimmed… you will have clearly dark areas and clearly bright areas in the top half of the tank.
Using a thin piece of cloth will allow light to penetrate it, but not nearly as bright. Therefore your lighting will be far more consistent than with the above described approach. If you want it dimmed more, add another layer… if you want a colored affect, use colored cloth. If you don’t want a colored affect, use white cloth.
As for the concern of starting a fire, while this is a very logical concern, go touch your fluorescent bulb… just do it… for real…
While it is warmer than your skin, it’s not any where’s near hot enough to cause a fire.
If it makes you feel any better, yes I’ve used T-shirt material to dim a light before, no fires… I also tried using other nontransparent materials and found the inconsistent blockage and dark spot visible at the top to be undesirable.