Are you just repeating old fallacies and information that your dive shop gave you? I'm not going to say it never happens but getting water inside the tank mostly occurs because of a fill station operator error.Running a tank dry will allow water in via the neck o-ring. Some people around here do this religiously and the tanks get so rusted no amount of tumbling will save them.
Still probably an example of grossly mishandling the tank.
Please explain to me how an o-ring and valve that holds back 3000psi of gas suddenly decides to "let" water in at atmospheric pressure?
The primary way this happens is that there is water on/inside the DIN fill whip or present on the valve on the cylinder that gets forced into the tank at the time of filling from a fill station operator that doesnt purge the fill whip or SCUBA valve first before connecting thereby forcing water INTO the cylinder.
The other scenario is the tank is drained at some point on the dive, the dive continues and the tank is then taken deeper. This happens a lot on inflation bottles...ask me how I know this. I suppose this sometimes could happen with stage bottles/pony bottles.
For example - 1 ATA (Sea Level/0ft/0m) is 14.7psi if it's truly empty. You then take that tank to 30m/99ft which 4ATA or 58.8psi. The outside pressure now exceeds the internal pressure. The first stage connection is loose (due to lack of pressure) and water is now let in the tank. I'm happy to be corrected here if this is not the case but this is my understanding of how water gets inside the tank.
Even draining your tank to say 150psi and then going down to 60m (200ft). The outside pressure is still only 102.9psi at 7ATA. Water is not going to get inside the tank.
EDIT: I was beaten by @Tracy 's post