If scuba manufacturers listed an MBS for their tanks it would be easy. Pretty standard in the rope access/climbing/lifting/rigging industry. Wouldn't be too hard for the manufacturers to publish, but I bet they'd run into ratings issues with regulatory bodies. I don't know the regulations but I wouldn't be surprised if they were legally obligated to rate tanks at a certain percentage of their maximum.
Basically, tank ratings are the Working Load Limit, with an unpublished safety factor and an unpublished Minimum Breaking Strength. However because we don't know the MBS with any certainty, we can't calculate the safety factor. Basically, we've all just agreed that somewhere between the rating (WLL) and the hydro (less than MBS) steel tanks are safe to fill.
I think it would be interesting to see the differences between a DOT HP steel, and its European 300 bar volumetric equivalent tank, if there is any.