12 Volt Man,
You can shim your stand and make it perfectly flat, but that evenness only last a short time. A wooden stand and wooden floor will always (and continually) sag and twist over time. A foam mat is one way to maintain a relatively even force on the tank bottom.
Think of it this way; adjust the springs & shocks on a car to make the car sit perfectly flat. Then weld them in place to lock in that perfect alignment. Now start driving the car over pot holes and speed bumps. The car frame will be under stress. The top of a stand is like a changing road surface.
A foam mat is like free floating shock absorbers; moving up and down to minimize stress on any one part of the frame.