I've never been able to get a + rating on any of my old steel 72's.
The good part is I don't need to because my LDS will inadvertently fill them to 2500 or more on a regular basis.
I leave them and then ask them to please top them up once they cool down before I get back because I have a pet peeve about short fills. It works like magic.
I heard a steel 72 filled to 3000 makes it an 86, is that true?
To find out actual air content of a tank, divide the volume by the working pressure then multiply by actual pressure (72/2400x3000=90cu ft.) At 3000psi your 72 becomes a 90, unless it was originally plus rated, in which case its operating pressure is 2640, making it an 82 at 3000psi.