Unfortunately you're trying to counter an irrational argument with rational data. It's like trying to explain to someone that has a fear of snakes that snakes aren't lying in wait to attack them every time they step outside. Same with sharks.
I'd be interested to hear about her experience with 200 psi failures in manufacturing. What caused it? Was the equipment inspected? Was the equipment being used correctly and designed for the application it was being used in? Sometimes in manufacturing products haven't completed the testing stage and fail during that testing. Other times there are equipment failures because of improper maintenance or unintended use. Nothing designed and tested for an operation just "fails" without reason. Remove the reason you remove the failure. This includes scuba tanks. Someone with a background in manufacturing should understand that.
Your tanks have passed the testing and inspections. Multiple times I would guess. The fact that they passed should prove them safe from about everything but stupidity. They are safe to be filled, stored, transported, and used as dictated by their design parameters. Again, if she has a background in manufacturing she should understand that.
Honestly, at this point, I'd just fill the tank and store it safely as planned and deal with the repercussions. Either that or get rid of of the tank and accept, and thereby, reinforce her irrational argument.