My understanding is that the 12Lx300bar tank might actually contain less air than the 12Lx232bar team due to the van der Waals effects.
No, that's physically impossible. Go from 232bar to 300 bar, and you'll have more gas. You just won't have as much more as you expect from ideal gas calculations.
Here are some numbers, calculated using Wikipedia's compressibility factor numbers and a temperature of 20 degrees C:
12x232: ~2700L (95cuf, nominally 2800L
10x300: ~2700L (95cuf), nominally 3000L
15x200: ~2900L(100cuf), nominally 3000L
12x300: ~3300L (115cuf), nominally 3600L
15x232: ~3300L (115cuf), nominally 3500L
D8.5x232: ~3800L (130cuf), nominally 3900L
D7x300: ~3800L (130cuf), nominally 4200L
15x300: ~4100L (145cuf), nominally 4500L
D10x232: ~4400L (155cuf), nominally 4600L
D12x232: ~5300L (185cuf), nominally 5600L
I'm convinced US tanks stop at 3500psi due to our inability to pronounce "van der Waals."
Besides, y'all would have to change your beloved yoke regs to DIN

---------- Post added June 5th, 2015 at 11:08 AM ----------
The 300 bar 12 is nicknamed "long twelve" around here and is a very common choice for those who think their standard 10x300 or 15x200 doesn't pack enough gas for them. It's usually either that or a small double set like a D8.5x232.
Me, I'm quite happy with 3000L nominal capacity. With my SAC, I run into the NDLs about at the same time as I approach minimum reserve gas unless I'm on nitrox. Besides, with a sound profile, I can get almost an hour run time on that reserve, and that's usually about the same time I have to haul ass ashore to take a leak...