I thought about it for my CJ7, but having driven a CJ2A with the under seat tank for a while I decided against it. You can hear the gas slosh, and there always seems to be some vapor escaping. That's livable with a soft top vehicle, but I bet it would be bad in a closed hardtop vehicle in the summer. There's also the safety issue of having non-contained fuel in the passenger compartment in the event the tank ruptures in an accident.
Ultimately, I went to a 23 gallon Trail Quest tank with an in-tank electric pump. It only hangs about 3" lower than the stock 13.5 gallon tank, and has a beefy 1/4" welded on skid. I haven't hit it on anything yet when wheeling, and it nearly doubled my capacity.
http://www.trailquest.com/tanks.shtml#23