There is no wrong answer, any amount of fuel in the tank will be fine, because the vapor layer within the tank will tend to keep moisture out. I try to keep the tank as empty as possible. since nothing good can happen to the fuel that remains in the tank.
I pumped out 44 gallons this past weekend, put 7 gallons of 'winterization/fogging mix' back in the tank to do the fogging and winterization. The rest went into the cars.
20th century best practice was to fill the tank, based on an air/moisture theory.
21st century best practice is more towards empty, as folks who leave their tanks more on the empty side are not getting water in their tanks.
I never fill the tank on my boat to begin with, because of the extra weight. 120 gallons is about all I put in on a 160 gallon tank. generally run around 1/2 full (or 1/2 empty . . . not sure which). Folks with smaller boats/tanks may not be as much of a concern.