Disclosure, my oldest tank is from 1960. I could have older but just don’t want to deal with the ½” pipe thread valves.
The steel 72 is a 3AA steel molly alloy and age in no way caused any problem with them, it is how they are treated. If this shop still takes that stance, ask them how old the 200 or 300 cubic foot tanks in their air bank are, or just look at the ages of the O2/He tanks they may have. Tanks from the 1930’s are quite common in any compressed gas shop/supply house and the oldest bank tank I have seen is from 1909.
The epoxy liner was put on the ID of tanks in the early 70’s in order to protect them from rusting if water got into them. This was a period when the SCUBA yearly inspection program was just getting started, For the first 20 years of SCUBA there was no such requirement. Some SCUBA shops will not fill a resin line d tank as they can’t see if there is rust or pitting under it. As Captain pointed out, you have the same problem with paint on the exterior of a tank – so how do they do that? You can inspect a resin coating, but it takes a good light and some time. Removing the epoxy can be done by shot blasting the interior or by tumbling a tank. But when you tumble the tank you need a cutting media, steel deck screws work well. Then do a final tumble with regular media as a final clean up.
I would not do PP Nitrox blending in a tank with an epoxy liner.
With some care, a vintage steel 72 with a hot dipped galvanized outer coating has years left and can be used by your grandchildren in 50+ years.