I think this is a waste of time but OK, once more. A rock has buoyancy. Try diving with 10 lb of rock for weight when you need 10 lb of lead. It won't work because even though rock sinks it has more buoyancy than lead. A steel 100 weighs about 8 lb less when empty than when full. It displaces the same amount of water when empty or full so it has less buoyancy when full, even if it sinks when empty. For you to be neutral in the water, neither sinking or floating up you will have to change your weighting 8 lb between a full tank and an empty one. You do that by carrying enough lead to hold you down with an empty tank, OK, split hairs, an almost empty tank and you offset that extra weight by putting air in your BCD when the tank is full. I understand that you can also keep more air in your lungs instead of air in the BCD, or you can swim up slightly when the tank is full, or you can breath at the bottom of your lungs when the tank is nearly empty, or swim down when the tank is nearly empty. Something has to offset the weight of the air that you breath during the dive. As you get bigger and bigger tanks I.E. 130 cubic foot tanks (10+lb of air) this difference becomes very apparent and hard to offset by breath control or swimming slightly up or down.