Wouldn't know . . . I'm not an engineer educated in the disciplines of metalurgy, metal casting and structural engineering.
I am an engineer and do work in metalurgy. I've also worked in fill stations in cave country.
The basic calculations state that for design purposes you want to limit stress to .6 the yield strength. Steel tanks are made from AISI 4130 Chrome-Moly steel with a minimum yield strength of 63,100 psi.
The pressure vessel design standard called out in ASME Section VIII is more conserative but the above gives us a starting point.
Based on a 43 lbs empty weight on 95's and the size of the tank the average wall thickness would be about 1/4". In actuality the base is thicker then the wall, though so say 3/16" min wall thickness.
So we have about 7100 lbs per sq inch that the 3/16" material is capable of withstanding and it's seeing 3500-4000 psi. That's about a 2 to 1 safety factor.
Additionally, the bust discs in these tanks are 4500 psi burst discs. You do increase risk when you double disc tanks or replace burst disks with stainless steel discs as is common in cave country. This is completely unnessary since the 4500 psi burst disc won't pop in normal use. These excessive burst discs don't put the diver at risk. They do, however, put the fill station operator at risk and they also put firefighters at risk if the tank is exposed to a fire.
Okay, so based on the above, the fill pressures in cave country won't stretch the material of the tank beyond it's elastic limit, meaning that it won't permanently damage it.
THIS IN NO WAY SAYS THAT I'M SAYING IT'S OKAY TO OVERFILL STEEL TANKS.
The rating is actually a DOT (Dept of Transportation) standard and I believe DOT is the only agency that can enforce that standard and they can only do so on public highways. Note I said 'I believe'. I'm not sure of this fact, take it with a grain of salt.