Anyway, my feeling is that hopefully, the sender is connected to ground, which makes life easier. You won't actually simulate a resistance, but what value of voltage is needed to ground at X resistance, tank level So, you get a set of tuples (resistance, voltage, tank level), then use a FET and set that particular drop across the FET.
Reading the gas gauge may be as simple as a voltage divider to say 5V. So, you can use a microcontroller with an A/d to read the gas guage and two D/A's and look up tables for as many points as you need (32, 64 or 128).
The measurements suggested, would help nail down what's required.
For fun, take a look at
www.picaxe.com for a really simple controller. The I2C bus can be used to access a D/A or A/D.
So, theoretically, not hard.