We use FRP grating or beams under our acrylic tanks and sumps to create a flat surface on non-flat floors. Acrylic needs to sit on a nice flat surface. If it's not perfectly flat, I would agree that foam will not fix that problem because pressure points will still be created.
For reasonably sized tanks, I like to use Dri-Dek underneath them. Please note that the point of this stuff is NOT to smooth out uneven surfaces, but to create an air gap beneath your tank to make cleaning up spills much easier.
http://reefbuilders.com/2010/04/28/dridek-rubber-matting-save-carpet-hardwood-possibly-marriage/
For reasonably sized tanks, I like to use Dri-Dek underneath them. Please note that the point of this stuff is NOT to smooth out uneven surfaces, but to create an air gap beneath your tank to make cleaning up spills much easier.
http://reefbuilders.com/2010/04/28/dridek-rubber-matting-save-carpet-hardwood-possibly-marriage/