Store them full or so low that a heat related failure would not be catastrophic.
For both Al and steel tanks, if stored full, the burst disc will rupture in a fire before the tank fails.
If stored at low pressure (100-300 psi) an steel tank will most likely will not catastrophically fail as the pressure will not get that high in a fire. If stored about half full, I suspect the busrt disc would still fail before the tank as it takes a great deal of heat to cause the steel tank to fail.
An AL tank stored at low pressure may fail as the metal starts to lose its heat treatment at 350 degrees F and gets downright mushy around 450-600 degrees F depending on the alloy, but the damage is minimal as the pressure is still comparatively low.
AL tanks stored more or less half full are problematic in a fire as the pressure does not build up enough to rupture the burst disc but is enough to cause the tank to fail and does a great deal of damage when the tank fails due to heat.
From just the tank perspective, it does not care if it is stored full or empty, time spent at high pressure will not wear one out any faster.
So to be safe, steel or aluminum, store them full or store them near empty.