"Centercut"
One thing that makes me wonder is the statement "This testing can only be done by Digital Wave Corporation for Life Extended tanks and will cost about the same as a standard hydro test plus shipping and handling." The last time I asked (and the cost may have changed), it was approx. $300 to have the MAE testing done by Digital Wave Corp. I think they give a discount to large corporations and government, but it was still between $150 and $200 each tank. I've had three tanks hydro'd in the past two years and each one was $30. So in my book, not "about the same".
On a good note, they do come with a DIN300 fill rig with gage ($99), and a microbore hose with fittings ($69). So, you're getting the tank for whatever the asking price is minus approx. $170. If you buy an SCBA tank with 3 or 4 years service life left on eBay its usually around $150, plus about $50 for the fill rig.
Its up to you to decide which is the better deal. All DOT-E-10915 and 10945 tanks are eligible for this extension if you'd like to do it yourself by buying and sending to DWE once it is at the 15 year lifetime for a 5 year extension. Maybe PA arranged a special price deal for the MAE testing if you buy the old tank from them? Lots of unanswered questions still...