Cal, I actually have no personal experience with tank liners because I have never had a tank that needed it. I once worked on an original paint xs650 for a buddy with a rusty tank, treated it with vinegar, which I love because it will not harm paint. It developed some pinholes. Pinholes were covered by the forward edge of the seat so I had a skilled buddy tig 'em up...done.
BMW probably developed some super top secret nazi coating that was applied in a super clean, environmentally controlled vacuum to a brand new tank. That's not really relevant to our neglected old jap bike situations here...and the one BMW tank I was ever interested in enough to peek into was not lined. I believe it was an early '70's toaster tank but BMW's are not interesting to me so I don't know much about them.
My problem with liners is, even if only 1 out of 100 fail, that one is gonna be a #$%* to fix, plus what it does to the carbs...and I see no use for it with steel tanks. Last time I needed a tank, I bought an old rusty one from Tews for $40, cleaned it with vinegar, had it painted, and USED it for over 2 years and at least 30,000 miles. It is still fine inside and out. If you have to paint it anyway, $40 is about the same price as Caswell or POR15 kit
I look at a lot of old tanks at swap meets and such. If it was lined more than 10 years ago, it is most likely Cream or Redcoat, and has failed. All my bikes have somehow managed to survive for at least 30 years and I hope they survive for at least 30 more. Hopefully, Caswell and POR15 make a superior product now, but they just have not been around long enough to see the long term results, especially when widespread use of ethanol fuel additives have only been around for what?, 5-8 years or so?
Our biggest selection of information is this here internet. Unfortunately, very little of it is credible. Guy posts about tank lining, 6 months later he puts gas in it, 6 months after that he actually gets the over-priced hacked to death pos to run long enough to ride it a couple times, project complete, mostly won't ever hear from him again. Apologies for the cynicism, but we are looking for long term answers based on short term evidence. So, without much credible long term evidence, I will stick with what I see with my own eyes in real non-internet life.