I have few questions:
1. Which one is recommended, the plastic tank or the steel tank?
2. Which is better, plastic reel or stainless steel reel?
3. Is it better to go with a tank that hold one 120 reel or 2-x reels? so can i develop one reel in a two-120-reels tank or it is better to develop one reel in a tank which hold 1 reel?
Given a choice, I prefer a larger tank with fewer rolls of film than maxiumum. I fill the tank with emty reels so the film does not slosh up and down. I fill the tank with chemistry so I use more chemistry than necessary. But, since I replenish and re-use my film developer, there is no waste.
Also, I am not being snotty with the answers to questions one and two. Both ss and plastic have advantages; both have their adherents. I use SS, but I have some old Ansco plastic tanks as well.
4. If getting a 2-3 reels  tank, can i develop 2-3 film rolls at once without issues [same process for the 3 rolls]?