"It's all about how you design you tank installation. Lot's of good examples here and elsewhere. Do some research. You'll see what I mean. Your Foamed In tank should tell you what you Shouldn't do again!!! Lets take a look at what the Coast Guard Brochure actually says about Foaming in your tank...
"A tank should be installed so that water will drain off quickly." Hmm, isn't this a bit counter intuitive?? How can water drain off quickly from a foam encased tank? I suppose it drains off OVER the foam.
The aluminum surfaces must be prepared carefully and thoroughly (degreased and primed or etched) to assure a bond of the foam to the tank, prevent attack of the aluminum by the substances in the foam and to preclude moisture. Ok we can do that.
The foam must meet certain requirements concerning cell structure, moisture resistance, and density such that the foam will bond without voids, there will not be damaging water absorption and there will be certain inherent strength to preserve the bond to
the tank. Ok, all of this is well and good EXCEPT for the VOIDS. If you've ever tried to pour foam around a tank you KNOW that is next to impossible to do this withou getting voids and herein lies the problem. These voids WILL create condensation points for even the best cared for boats. When the natural heat and cool down of the tank and surrounding areas occur, condensation occurs and moisture will form in those voids. Over time this moisture WILL attack the tank and corrosion WILL occur. It can take a LONG time but it WILL happen.
Now, on at Strapped in tank, it will happen too. The contact points for the straps will also have condensation and when the straps are removed more than likely there will be corrosion under the contact points. It's just the natural course of events. There's just no way that I know of to totally prevent corrosion. I don't like foaming in tanks for the reasons stated. Others DO for the reasons they state. It's a preference thing. I'll say it again. You can research the facts from both sides, and make your own decision. It's your boat and you are free to do with it as you see fit.