Yes the 2x4's would be put on top of the stand length wise and then a board on top of that to give the bottom of the tank uniform support.
Sturdy shelf boards stacked on top of each other might work without 2x4's, but doubt I could find any in town the right size, plus if I did 2x4's and scrap wood would be cheaper more than likely.
Not sure how they are making 10 gallon tank stands now, but this is a metal one where the top is a rectangle shape with a ledge of about 1+" that is made to hold a bigger rectangle tank than a 10 gallon one. Even with the right size tank it would only have the bottom edge's supported unless long ago we made boards to set on top of the frame. It's made to hold 2 tanks (one near the floor), but due to the dogs that will only be a storage area.