I don't think you'll see many armor guys telling you to use a gloss coat! The car modelers, maybe, but armor is nearly always flat.
My guess is that they mean a CLEAR coat, but not necessarily a GLOSS coat, or they mean for you to use it prior to the decals. I have used Testors Model Master clear flat and it works quite well. The recommended clear flat appears to be Polly Scale and I have some but haven't used it yet. Both of those are acrylic, but they do require an airbrush. Testors makes some clear flat in a spray can but it is a laquer so you need to be very careful using it.
Is your paint flat? And do you have decals for the tank? If so I'd recommend a clear gloss coat prior to the decals as it will make the decals much less likely to silver. Silvering is caused by air getting trapped under the decal and on a flat finish that is almost guaranteed. The best clear gloss for that is plain old Future floor polish that you can get at the grocery store, department store, etc. Apply it with a wide, soft brush and let it dry. Apply your decals and let them dry, then spray with a clear flat. If you use clear flat laquer, allow the decals and Future to cure for a couple of days and then mist the first couple of coats on. Laquer is death to acrylic sometimes so be very careful with the first couple of coats.