Some fishkeepers with large tanks use interlocking gym mats under their tanks.
When we bought our 300 gallon tank, the tank builder said to put foam under the tank to level out any minor discrepancies in the stand. When we got our big tank, we were told to just use 1" marine plywood and put the tank directly on it. The marine plywood was not to be screwed in place. We ended up using 1" marine plywood with carriage bolts countersunk into the stand. For our own peace of mind, we put foam over the plywood and then placed thick rubber sheeting over the foam. Unless we have a catastrophic tank fail, the stand should not get wet. (the stand is powder coated for additional protection)