The tanks are "disguised" ships. In other words, they took a ship, and gave it a "tank" 3D image, so that it - the tank - would be destructible. One of several 'tricks' to work around shortcomings in the game. Someone else came up with the platform idea, to hold the 'ship' disguised as a tank. That way, it can't sink, and can be placed other than directly on water...
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"...and bollocks to the naysayer/s" - Jimbuna
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