The search engine on this site is often unreliable but if you'll scroll down the Tech section, there are some recent threads and economical DIY tips for cleaning out the old liner material and replacing it using the POR-15 kit.
Julio really had no choice but replacement due to the advanced stage of rust in his original fuel tank. The tank was a goner.
After removing the OEM liner, close inspection may reveal little or no rust. Much depends on the bike's environment and storage care. An inspection mirror and small maglite will be handy.
Inspect the outside of the tank, paying particular attention to the lower portions near the welded seams. The right side of the tank- opposite the single petcock- can be a rust incubator. Look for what may be very small blisters or bubbles in the painted surface. May indicate a rust-through with only paint preventing a fuel leak.
New R65 tanks are eye-watering expensive. Buying used may only get you someone else's liner or rust problems. Check your tank. Most can be rehabilitated and lead useful lives.
Monte