For some reason, this is a very difficult concept for people to understand. I remember teaching a DM class where all the students were baffled about the differences in tank capacities and pressures.
I don't consider myself a tank guru, but uncfnp is correct. A tank has the amount of gas advertised when it is filled to its rated pressure. If an HP 100's rated pressure is 3500 PSI, it will have 100 cubic feet when it is filled to 3500 PSI. If an AL 100 has a rated pressure of 3300, it will have 100 cubic feet when filled to 3300 PSI.
Where people get confused is when dissimilar tanks are filled to the same pressure. Let's say you have three tanks, all the same advertised capacity (100 cubic feet), and all filled to 3000 PSI. The LP tank (rated at 2640) will have the most, well over 100 cubic feet, because it has been filled over 10% more than its rated capacity. The AL tank (rated at 3300) is filled at about 10% less than its rated capacity, so it has a lot less. The HP tank (rated at 3500) will have the least, because it is filled to about 15% below its capacity.