The one question I have comes from the opposing force frame of mind. After all the compression on the three lower side has taken place, the force required to "push" back against the tank in order to support it would be fairly high. Although foam may offer some "support" in very minute situations, I just caution that this would become an easy fix to a problem that cannot be corrected that easily. If your tank is off by 1/16" or 1/32", foam might be the solution for you, but if you have something like 1/4" difference or more, I think the action would be to level the tank/stand.
When stacking the foam, would there be any structural benefit of this? If one layer compresses 10% at 7.88 lb per square inch. (Example above) Then having the extra foam would be futile as the two pieces would theoretically compress 5% each, thus rendering no added benefit. I might be thinking about this wrong, but it makes sense to me.