Thanks for the information - it is a little late though. And I'm surprised to find that Petsmart carries mirror back tanks. Where I'm from (Philadelphia) it is very hard to find them. Even my Google search came up empty. It seemed nobody still made those kinds of tanks.
I purchased a beautiful 36gal corner tank (no mirrors) but I did the next best thing. I saw the mirror back backgroud Penn Plax offered (which in my opinion isn't worth the money) and that had the wheels in my head turning. And I started thinking (me thinking is a bad thing according to my family). Anyway, long story short - a company in England makes a product called "Mirror On A Roll". I sent away for it - applied it to my tank with "SeaView" and presto - instant mirror back.
It is not 100% flawless - but it is nice
When my tank finishes cycling I'll post pictures
Thanks again for the info