No wheels and couplers, just complex components like this one for an O scale chemical plant.
Sure it's still a tank car, but now it's got metal wheels and Kadee couplers, and it serves the railroad as a water tanker on my MOW train.
It takes an iron man to play with a toy iron horse.
I know it's O gauge but this is what the HO tank looks like on my flatcar.
This is a preliminary sketch of the HO side of the HO-O conversion factory that I will build between my two layouts. The O scale side of the factory is being discussed in the Toy Trains Forum. Surplus HO tank cars are cleaned, disassembled, modified, reassembled without trucks, then pushed through a portal (wall) to the O scale side of the factory as industrial fuel and chemical tanks.
Six more HO tank cars have been converted into industrial fuel and chemical tanks. Successfully installed special electronics and batteries into some of these tanks. Also built shipping crates from timber cut from birch logs collected from my property in Victoria Harbour, Nova Scotia last year. These tanks will be used to build a large HO factory will all wooden structures made from birch.