Given hypothetically unlimited funds, I think the better question is less "How big of a tank can you build?" and more "At what point does it stop being a tank?"
Take a big glass box. That's a tank. Replace the sides and back with concrete, still a tank. If I put it on the ground and mound up dirt around it to support the walls..Still at tank? What point does it become a pool or a pond? Does just having a viewing pane on the front count make it a tank? If I drilled a hole in a dam and put in a glass pane is that now a tank?