Welder here. 2" square tube 1/4" thick? This will hold up a truck full of concrete. Lol this is overbuilt, factor when building a stand 10 pounds per gallon. Water infact is closer to 8pounds per gallon. you will likely need some supports on the bottom rack for your sump. I would do plywood and foam on top for an acrylic tank. Glass tank not needed as long as its level. Everbody keep in mind that Marineland uses not even inch thick pine to build stand for 220's. (Pine) The amount of overbuilt stands ive seen is insane. But.... better safe than sorry have a good one! .... gussets?.... lol reminds me of low paying hot jobs. Make sure to thank your friend.