Well, I dont have a list of buoyancy characteristics in front of me, but that is one thing you need to look at. Some other points that come to mind:
Steel tanks are heavier, requiring less weight on your weight belt.
Steel tanks have a smaller wall thickness resulting in more internal volume compared to an Al tank with the the outer dimensions.
But, steel tanks are a little more prone to rusting, with good care however this is not a real problem.
Steel tanks combined with diving in a wetsuit is generally not considered a wise thing to do.
Steel tank are considerably more expensive than Al tanks.
HP vs LP
In order for to have a full HP cylinder we must hit the water with 3500
PSI ( yeah and like that ever happens )
If I say in a HP 102 every cuft is equal to 34.31 PSI (3500/102=34.31)
And I overfill that cylinder to 4000PSI I would then have 116,58 cuft
available (4000/34.31=116.58)
But on the other hand if I took my LP cylinder and said each cuft is equal to 25.38 PSI (2640/104=25.38) and pumped that tank to only 3000 PSI it would give me 118.20 cuft of gas.
(3000/25.38=118.20) already I am gaining gas with out reaching an unobtainable goal in fill pressure.
So, my choice would be a steel LP cylinder in the 100 cuft range assuming you dive a drysuit.
Now to contradict myself here, I use a LP 104 when I dive a single tank but use the HP E8 130's for my doubles, not by choice really since they replaced the LP104 with the HP130, but see, if I fill both tanks to 3000 psi, the LP104 contains more gas.