Yeah New Tank .
Are you serious? I assume that's a joke. The tank is in great shape. No bottom rust and clean. I plan on pulling it and giving it a good clean since I'm repainting the body, but I wouldn't think replacing the tank would be necessary. It's also not a common tank so it would have to be a custom job and not worth it just for a few holes.
Most holes I've seen are 3/4" but see if you can find corresponding plugs to insert into the holes. The liner is seldom seen by anyone.
The holes on the outside are the biggest concern. If you cant weld them, bevel the edges, then bond a backing behind them before filling with bondo.
I'll see if I can push the edges back in once I pull it. They seem to be pretty clean holes so there may not be much metal on the other side. Thanks for the tip.