This topic comes up every fall
I think that the location of the vessel, specifically the local weather is a big factor. I am in the NYC area where normally winters are cold and humidity is low. The sun is low in the sky and that also reduces heating of boats. I have stored my boats for 15 years with usually empty tanks. Stabil - yes but only during the winter. Have I had any water in the gas issues? Nope.
The problem with the discussion is that for everyone who says they fill their tank, there is another who says they don't.
If I had my boat in Florida or a similar climate, I might approach things differently but here in NY, all options seem to be fine.
I feel that I would rather store with as little gas as practical because should anything go south like a water intrusion problem caused by perhaps a defective o-ring, I would put as little gas at risk as opposed to contaminating 100 gallons of fuel at $4 plus a gallon .
I am curious why a boat yard would require 3/4 full tanks for storage though unless it because they sell the gas