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You need to look at it in terms of the entire system.
Regardless of the tank, you should be neutrally bouyant at 10' at the end of the dive with 500 psi or less in the tank and no air in the BC (and if using a dry suit, with just enough air in the suit to loft the insulation and avoid a squeeze.)
If you need to add weight to acheive this neutral bouyancy (for example if you wear a 7mm wet suit or drtysuit with heavy underwear), then a steel tank that is perhaps -2.4 lbs bouyant when empty compared to an AL80 that is +4.4 lbs bouyant makes some sense as it would allow you to wear 6 lbs less on your weight belt. When comparing steel to AL tank weights and lead weight requirements in this situation, you may find that the steel tank may actually result in you carrying 10 lbs less total equipment weight up the ladder at the end of the dive - which is why everyone recommends steel tanks.
However this is not always the case as if on the other hand you dive with a 3mm shorty or even just a T-shirt, you may not need any weight at all to be neutral at the end of the dive with an AL80 and the same steel tank would leave you 6 lbs negative at the end of the dive and 11-12 lbs negative at the start. This would mean you are saving nothing in total weight and the extra gas in the BC will make precise bouyancy control a little more difficult and labor intensive throughout the dive.