Well compressed air is compressed air, right? Let's do this with simple math numbers.
You have a 10L tank at 300 bar. You fill your gun say 100 times and it's down to 200 bar.
Well 10L compressed 300 times is 3,000 liters of sea level pressure air, correct so far?
Now you end up with a tank filled with 10 L of 200 bar air which equals 2,000 liters of air at sea level.
So you used up 1,000 liters of sea level air which is 33.33%.
The math is pretty easy if you use bar. You used up 30 bar of a 300 bar tank - well that's 10%.
The question is what percentage of 'usable' air have you used up. Let's say you refill your airgun at 150 bar. If you keep refilling your airtank from a 300 bar tank until it will no longer fill the gun when it is down to 150 bar - you have used 100% of the usable air in the tank.
Now let's take a more realistic approach. Let's say I have an airgun with a reg set at 150 bar. I fill that airgun to 250 bar each time it hits 150. Now the tank I use is a big 300 bar tank and I use it to fill the tank until it gets down to 250 bar and can no longer fill my gun to 250 bar. At this point I have used only 33.33% of the 'usable' air in the 300 bar tank. 50 / (300 - 150) = 33.33%