I am a licensed hydrotester who also dives some older steel 72's. As far as overfills go, I don't have a problem filling to 2700 so that they cool down to about 2475-2500. As far as the + rating goes, yes, all older steel tanks (except the HP ones) can be tested for it but, as mentioned above, the paperwork is a hassle because of the math & measurements involved so most shops just don't want to mess with it. Also, if we mess up anywhere in our calculations, when our paperwork get checked by the DOT, we get to pay a nice LARGE fine.
The older steel tanks seem to handle the pressure a little differently than the newer low pressure tanks. I don't feel comfortable filling them to 3000 on anything resembling a regular basis. I have just seen to many of them wind up with too great of a permanent expansion during hydrotesting to push my luck that far. On my newer LP tanks, on the other hand, I don't have a problem with 3000 & have never seen it affect them negatively. Now, I'm SURE others out there have a different opinion on that as well. This is just my opinion so keep in mind what you paid for it & take it for what it is worth.
James