The stand under my 110 has no 2x4's in it. It is made of 3/4" ply. There are four vertical pieces under the top. It has a door on either end and 3 drawers in the middle. Not really useful for a sump but handy for holding up a freshie tank and storing all my salt crap underneath. I could probably get a 25 gal in one side for a sump.
To answer the question no you don't need 2x4's, but to provide space for a sump I think they would add piece of mind.
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