I must have missed something on my first read-through, so please clarify. You have some galvanized tanks that you want to line. First you said they were for a turtle, to keep indoors until spring — and that you couldn’t find a “Rubbermaid” tank with the right dimensions to fit inside the house. Then you are talking about putting koi In these 100 and 300 gallon tanks, once your turtle has vacated them.
What kind of turtle are you talking about? If it’s a semi-aquatic turtle (like a RES), don’t you already have it contained in a leak-proof tank, since it’s inside your home? I have box turtles. They are brumating currently in my garage, in 2 “Rubbermaid” stock tanks (filled with soil of course and not water). The smaller of the 2 tanks (both came from Tractor Supply) — or even the larger one, for that matter — would fit nicely indoors, and there would be no concern about water leaks.
I also have a 300 gallon Rubbermaid in the backyard for my goldfish, while we wait to have a pond dug. This is just me, but I would 100% trust a plastic (I know they‘re not plastic, but not sure what they’re made of) tank filled with water versus a galvanized tank fitted with liner. But, again, I don’t trust my putting-in-liner skills, so feel pretty sure I would screw it up somehow.
But my real concern is that you are wanting to put KOI in these tanks! Please do some research regarding pond-keeping in general, and koi-keeping in particular. Goldfish are fine, but koi are not suited to such small spaces! Koi need, at a minimum, 1000 gallons, and that’s for just one fish. People do successfully keep koi in smaller spaces, but they also have incredibly efficient filtration systems.