That said,
ABYC H-33.s doesn't stipulate inside and outside welds for diesel fuel tanks. The only requirements for welds are that they pass the specified leak tests (same as 33CFR) and that, if aluminum, the alloy must be 5052, 5083, or 5086 using Inert Gas Shielded Arc Resistance process (presumably that's MIG or TIG, but is spray transfer "resistance" welding per se?).
The only part of H-33.S where I could see somebody believing there's an implied need for double-sided welding would be in REQUIREMENTS IN GENERAL, specifically the last one, e:
In order to attain the highest practical degree of freedom from fuel or vapor leakage within the hull, all parts of the system shall comply with the following:
a. All component parts of the fuel system shall comply with the applicable sections of this standard and shall be so documented.
b. The entire system shall be liquid and vapor tight to the hull interior.
c. The system shall be permanently installed and all component parts shall be independently supported.
d. All components of the system shall be accessible (see ABYC H-33.7.d.).
EXCEPTION: Fuel tanks.
e. Individual components of the system, and the system as a whole, shall be designed to withstand the combined conditions of pressure, vibration, shock, and movement encountered under normal operating conditions.
So if, under normal operating conditions your boats need tanks welded inside and out, that's that. But it doesn't mean that everybody with a day cruiser or fishing boat needs it.