I've cut open a few of the squat one lb size tanks to make into funnels. I just used them until they would not make any sort of flame with the torch head....actually they still will make a flame for quite a while after it is not worth using for soldering. Just leave that flame running until the thing won't light at all.
I then cut the tank with a metal cutting bandsaw. Its a slow moving blade so there isn't much chance of a spark. Never had so much as a pop with it. If you don't have one of these, I'd take a nice brand new (sharp) hand hacksaw blade and cut into the tank. Once you cut into it enough to let air into it, you should be home free to finish the cut with a sawzall or zipcut.
YMMV.
Jon.
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