Boots are for your feet and a courtesy to boats. If you're going into an overhead they come off. There is zero benefit and significant risks to having that boot.
please explain the significant risks, and actual significant risks of having tank boots in an overhead.
While I do concede that there is 0 benefit in the water, but there are quite a few benefits top side and they are inconvenient enough to take off that in certain circumstances it makes more sense to leave on.
Like I said, I personally leave them on my doubles since I don't dive doubles in a cave and the areas I dive have significant benefit to allowing the doubles to stand up on their own and not destroy boat decks. If in cave country they'd probably stay off.
@kensuf 8" diameter tanks where the risk of line getting stuck is quite real and I agree with removal in that instance.
The risk in 8" tanks as I said above is quite real. 0.5" gap between the tanks unbooted, and with the hexagonal boots you can make them touch if they are clocked incorrectly. Line can absolutely get stuck in there and your buddy would have one helluva time getting it out.
On narrower diameter doubles, the gap is much larger and that risk essentially goes away. It's still possible to get hung, but no worse than several other places on your body.
In sidemount, there is no risk and I think the lack of boots is historic.
Corrosion risk is real, especially on Faber bottles, with the old Faber boots, but the new design has all but removed that with the ridges around the boot especially for fresh water. With PST and Worthington I don't think that risk is real so long as you are properly rinsing after salt water dives *read go cave diving to clean your gear off ;-)