It would be very interesting to see these statistics or ratio of divers with DCS incidents with operators with steel tanks vs. AL80s. My understanding is that there are some operators that use the typical AL80 that have much higher rate of DCS incidents but I don't know if that is true.
It certainly seems plausible. My guess is that divers who seek out the ops that offer steel tanks in Cozumel fall into two categories, both of which seem to have good safety records: (a) very experienced divers who want more bottom time, and (b) very inexperienced divers who heard this particular dive op is "the best." There are probably not that many middle-of-the-road vacation divers itching to dive steel 120s.
I suspect there are a lot of relatively inexperienced vacation divers out there who, if asked, would not be able to tell you how many cubic feet their rental tank holds and aren't familiar with the terms "aluminum 80," "steel 120," etc. They might answer "sure" when asked if they want to rent a "bigger tank" because they profess to use a lot of air. These are the people who are likely to get into trouble.