This doesn't seem to be correct in general... You are saying that the inside-, outside volume and the weight are the same for both a low- and high pressure tank. A 10 liters 300 bar steal tank is heavier compared to a 10 liters 200 bar steal tank.
Am I missing something? Like are all LP tanks aluminium or something?
Your #2 would suggest that the LP and HP tanks are identical for all practical purposes (except the max pressure) and the obvious choice would be to go with the HP tank.
What he is saying is that, for example, a LP104 is just about idential externally (height, diameter, weight) to a HP130. PST LP104 is 26.88" high, 8" in diameter, weighs 46 lbs empty, is 3.3 lbs negative empty and 11.27 lbs negative full. A Worthington X8-130 is 25.5" high, 8" in diameter, 43 lbs empty, is 2 lbs negative empty and 11.7 lbs negative full.
If you took a HP130 a filled it to just 2640 psi, you'd have around 100 cf of air. But if you fill it to 3442, you'd have 130 cf of air. If you took a LP104 and filled it to 3442, you'd have around 135 cf of air. The capacity of the two tanks is pretty darn similar.
The key difference is that taking a HP130 and underfilling it to 2640 is an easy thing to achieve at pretty much any dive shop. You also can very easily get it filled to 3000 psi (giving you 113 cf) and most places can fill it to 3442 psi (130 cf). However, with a LP104, the only way you'll be able to get it filled to 3442 psi (or higher) is to (1) go to cave country in N Central FL or (2) setup your own home fill station and fill it yourself. Those two options are not really possible for the majority of folks.
It's also important to remember that with LP tanks, you must go through the extra effort every 5 years to find a cylinder test facility who will retest your cylinder to the level required to maintain the + exemption. If you don't do that, once your tank is over 5 years old you can only get it filled to 2400 psi (again unless you live in N FL or fill it yourself) and the LP104 then becomes essentially a LP95.
It's this kind of reasoning that has lead me to the HP tanks. If I wish, I can underfill them and they are therefore essentially LP tanks. I can also fill them to rated pressure without breaking any "rules." I also don't have to worry every 5 years about maintaining the + rating.