Here are my opinions:
#1
A. If this is a commercially manufactured tank with plastic frame, DO NOT use foam. Set the tank on good flat smooth plywood, or even better, use Melamine Board. The underlying support must support the corners of the tank on the board. Never allow a plastic framed glass tank to be high centered. When full of water, it will crack.
B. If the tank is frameless glass or acrylic, meaning that it sits on the glass or acrylic bottom panel, use Melamine Board by itself or plywood with a 1/4-1/2" rigid foam, like the rigid foam used for building insulation. A frameless glass or acrylic tank must have underlying structural support to keep it very flat.
#2
Light Diffuser or as we often call it "Eggcrate" has been used from time to time, but I have never found it necessary and often found it detrimental. Rocks can be pushed down into the sand even to the glass if wanted. There is no worry about the weight of rocks breaking the glass. The tripod method (see "Aquascaping Tips" copied below from the Reefkeeping Tips) works awesome to stabilize rocks.
The biggest problem I've seen with tanks I've torn down where eggcrate was used (I've done plenty because years ago it was a fad method) is the nasty, stinky sand between the squares.
Sometimes people like the eggcrate because they want to have a "sand throwing" fish like Diamond Goby, Jawfish, etc. It doesn't make sense to me. I don't like the destruction of the biofiltration and messing up of the live sand bed caused by "sand throwing" fish (and I would not advise one for any tank less than 100 gals). Instead, I believe in allowing a storm to come through from time to time to stir up and re-arrange the sand (a big syringe or turkey baster squirting water down into the bottom of the sand bed in small areas at a time is a good thing. The muck that goes up into the water column also feeds the coral with all kinds of very good live food.
There's no need to reinvent the wheel. It's been discussed here before:
Aquascaping tips
How to make it look natural and beautiful. Also, how fish can be happy so they run for cover instead of jumping out of the tank:
Aloha,
Mark
