I have heard it both ways. On the one hand, I have been told that the metal to metal contact will cause some form of corrosion even if they are both some form of steel. I had thought that it only happens when there are dissimilar metals but some have told me that it happens anyway even if the same metal.
On the other hand, I have been told that placing something under the bands can trap salt and other things that can corrode the tank.
I am not about to start breaking down my tanks after every dive just to clean under the bands. Sorry, I am not that anal.
I do have rubber under the bands. I just try to soak the tanks in a rinse tank for a minute or so after I come back from a dive, and then I rinse off with a hose. I have had one cylinder inspection since doing this. I did see some material trapped between the bands and the tank but it did not seem to cause any corrosion.
It's probably a question of which is worse rather than does either way work well.