The air receiver's I have dealt with are carbon steel. Most have no corrosion allowance because of expected service conditions. In actual service, I have seen where the bottom head and shell in a vertical air receiver corroded from the ID because of moisture carryover in compressed air.
Corrosion allowance means thicker shell material, to compensate for general pitting, which means more weight and cost. So, proper design should consider expected service conditions. As far as a corrosion allowance number, it would be in the range I stated in the post above.