The feet have to extend to something structural, not resting on foam. If it's a flat-bottomed beast with mere dimpled sheet metal for feet it calls for building some. The last tank heater I owned was ca. 1982, had about 1.5-2" of clearance under it between some fairly substantial welded on feet, but I'm sure they're everything from dead-flat to fairly tall. I've seen a number of them with 2-3" structural rings beneath them for supporting the tank with some clearance,but I have no idea what/if there's a standard (I expect not.) Clearly it's easy to exceed 25psi many times over if it's a 3 metal feet or a stamped angle-iron ring holding up 600lbs. Looks like electric tanks often come with minimal clearance, whereas gas versions build in the necessary clearances for combusion air intake & burner heat issues:

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