During the IRC meeting last week, we discussed about the best place to generate the incremental MAR files, and because we want them to be reproducible, gitian looked like the right place to do it.
In order to see how easy it is to reproduce incremental MAR files, I decided to generate an incremental MAR on two different Linux distributions between tor-browser-linux32-4.0-alpha-2_fr.mar and tor-browser-linux32-4.0-alpha-3_fr.mar.
And the result was that without doing anything special, the MAR file that was created was identical on both hosts.
So it seems that using gitian is not needed in order to be able to reproduce those incremental MAR files.