I second using feet only under the vertical legs. Offsetting with a different number would just increase frame stress at any feet not directly under a vertical.
I also second the powder-coat suggestion. Steel will rust quickly around saltwater, and powder-coating is one of the best options to prevent this. Of course, you could consider other materials that are less corrosive or non-corrosive, but they will likely be more complicated in design and cost more.
If you want extra security, you could consider adding triangular plate gussets in corners without braces (or replace braces with gussets on all corners). I can elaborate if needed.
Do you have a particular reason to have an internal horizontal cross-tube so near each end horizontal cross-tube? I am designing a similar frame concept for a 90-gallon reef tank right now, and I may be adding the horizontals right inside the end horizontals since the frame top and footprint is larger than the footprint of the tank to allow for a sump of the same footprint dimensions of the display tank to fit inside.
Running 2X4 square tube (with the 4" side running vertically) should be a cheap way to add insurance to the design against weight failure or warp.