TC. The basic idea here is.......Displacement determines overall weight. 
  If you have a bubble big enough to sit in, it takes X amount of weight to make 
  it sink. You can either use a thin walled pressure hull and strap on a bunch 
  of lead, worrying that you may accidentally reach crush depth and die, or you 
  can spend the same amount of money on a thicker hull, use less lead, and be 
  assured the crush depth is deep enough that you'd never approach it.
  The work involved is the same. The overall weight is the same. The 
  plumbing systems are the same. the electrical systems are the same. Thinner ( 
  cheaper) windows still puts the crush depth too close.
  There's really not much sense in building for a shallow depth when the 
  added cost is such a small percentage of the total.
  It's more logical to build it strong, even if you never go past 60 
  feet.
  A 5/16" hull without stiffeners won't go anywhere near 60 feet without 
  crushing. More like 18 feet and it buckles. Run some numbers through the 
  calculators you've been given.
  Remember that a pressure tank is designed to withstand internal 
  pressure like propane. To break the tank is to reach "burst" strength of the 
  steel.
  A pressure hull for a sub must withstand external pressure. The 
  steel doesn't "rip" or burst. It merely has to bend in such a way as to make 
  the tank collapse. 
  Imagine how easy it is to bend a piece of steel just 5/16 inch thick. A 
  pair of Vise grips will bend it. A small ballpeen hammer will bend it. Smack 
  it with a 2X4 and bend it.
  Steel is actually cheaper by the pound than lead bricks. It's cheaper to 
  use thicker steel than to buy a bunch of lead to make the same size bubble 
  sink.
   
  -----------You've been given good advice, and pointed in the right 
  direction. Get some books, learn a few basics, and I can assure you your new 
  questions will be quite different than the ones you've posted so 
  far.-----------
   
  It's fun to dream and we encourage people to think outside the box, 
  but we're pretty big on safety around here. What we say, recommend, or suggest 
  reflects on us as a group, and the personal submarine sport as a whole. I may 
  sound a little overly conservative, but the last thing anyone needs is BAD 
  advice when we're talking about a potentially deadly activity like building 
  your own submarine.
  Good luck in your quest. It's a long term project and you may have taken 
  your first steps. It's a long road. 
  Frank D.