I've heard this for years and it's just not the case. It's especially annoying as I hear it from shop owner all the time. Unless the tank is dumped incredibly fast, allowing the surface of the tank to get WAY below zero, it's just not an issue. As Awap states, the air in the tank should be dry enough and have a low enough dew point where condensation is a non issue. If not, it's an air quality issue. (Now, the qualifier here is that you need to leave the valve on and closed until the tank warms to keep moist air out of the tank until it rewarms.)Take one of your tanks and let the gas out quickly. Notice all the condensate forming on your valve. That same condensate forms some inside too and drips down into the tank. There are sometimes lines of rust inside from that happening.
I have often seen marks inside tanks that are clearly drips, but they are more commonly a result of water trapped in the valve being forced into the tank during a fill - that is and remains the major method of introducing water into a tank, with the number 2 method being a compressor with an inadequate or failed moisture separator and filter stack.
Per the cited article, a tank left full and stored in the cold can experience condensation in below freezing temps as the dew point is higher in a tank at it's service pressure - but I never noted that as an issue when I lived and worked in the frozen north. We saw temps as low as 30 below zero and I recall an ice dive on new years day with air temps of -13 degrees F but condensation was not an issue, nor did we see any higher rate of rust in steel tanks that came in for hydro or VIP. Partly it's due to a good filter stack and drying system, but it's also an artifact of starting with air that is already cold and very dry. There is not much moisture in air that is maybe 10 degrees F at 10% humidity in the winter, so the moisture separator and filter stack are already working with comparatively low levels of moisture.