Wouldn't you figure it this way (assuming standard fill and temperature):
Tank pressure rating / Tank volume = Tank pressure-volume ratio. So in your case:
2400 psi divided by 85 CF = 28.2 psi per CF.
Now, to find how the volume of air in your tank, divide the psi on your gauge by the tank pressure-volume ratio of your tank. In your case again:
2000 psi on your gauge divided by 28.2 = 70.9 CF in your tank.
What becomes confusing to me is when you overfill. If you overfill to 2640 psi, then you increase the P/V ratio to 31 psi/CF. But then what happens?
Do you maintain that ratio until the tank is empty? Or once you use the overfill and are back to 2400 psi, do you revert back to the standard pressure/volume ratio of 28.2 psi/CF?
For practical purposes, it may not matter because you are only talking about a 10% difference which may be within the margin of error of the gauges, temperature shifts, etc. But it is an interesting question you ask.
Addendum: Rick must have posted his reply while I was typing mine, so I hope this doesn't appear that I am taking issue with him. I think we are actually addressing slightly different questions that you ask.