Okay - if I may simplify things
Because I'm 200 bar would be 2900psi and 232 bar 3400psi
AL 80 is 11 litres
(all approximate)
I am (or started out as) a metallurgist
For the record form a professional standpoint I don't agree with overfills. just stamp the working pressure on the tank and fill to that. However I appreciate that number over overfills carried out vs failure rate means it's pretty safe.
Our shops tend to fill, leave to cool then top off.
AL 80 as stated already are relatively inexpensive and easy to maintain hence their predominate use as rentals.
On Land if you have an AL and Steel tank of the same size the steel will always be lighter - NOT to be confused with buoyancy where the AL will be more buoyant.
Because steels get a higher pressure fill you get more gas.
As tanks get larger an AL is not only much heavier in on land but also heavier than a steel underwater (less buoyant) a 120cf is roughly equivalent to a steel 15l I know which one I'd prefer on my back - having used both
Steel needs a little more care to maintain. i.e. you really do need to wash them especially the boot at the bottom which can trap salt water which will corrode the cylinder - steel tanks do not have flat bases like AL
Steels can come in a "lightweight" version. We use Faber lightweights here as we want a little weight saving given our thinner exposure suit requirement. If you're diving dry all the time then you might have a normal thickness steel.
If an AL 80 suits your diving then a 10l steel will hold slightly more gas but be lighter - great for those with a smaller build
As Peter rightly points out - when you start carrying lots of cylinders then you would want to have AL otherwise you'd be really negative. I use a Steel 15l for back gas but my deco and back up gas side slings are all S50 or S40 AL.