I used foam on the bottom of my 375g, 180g, and 120g acrylics..
None on the glass tanks.. as long as they are sitting level on the black rims, they are fine.
I read somewhere that the primary reason for using foam, even on glass tanks, is earthquake prevention. Even the most minor of tremors can cause the entire few hundred gallons of water to shift suddenly.. This puts a major stress on the seams when all that water sloshes around at once.
It is believed that if the tank sits on a panel of styrofoam, the styrofoam will actually shift and slide on top of itself, like 2 grinding plates, and absorb some of the pressure from the sudden movement of all that water.
If your stand and tank are completely solid, the seams of the glass or acrylic will be taking the full force of all that water movement.. If the stand isn't built properly, and has the ability to slightly 'twist', the movement of a huge volume of water will buckle that stand pretty quickly.. Unsure if the styrofoam would absorb this type of movement..
I don't know how true it is.. but for $8.. better safe than sorry?