Reflector tubes
Reflector based systems perform very well when new, but unless they are accessible for cleaning, their performance will plummet in time.
They work well in tests because any light that falls between the tubes is reflected back into the back of them. Tubes keep themselves clean because any dirt is washed by rain. However, this dirty water then rolls to the back of the tubes where the water can sometimes evaporate, resulting in a massive build up of dirt at the back of the tubes.
That doesn't matter on most tube systems - the back of the tube is irrelevant. Personally I would only use reflector systems on a house with easy access to clean the tubes every couple of years.
As regards the size of system that will heat a 300L cylinder, it all depends on your water use. If you have a house occupied during the day, and lots of hot water use, you then need more tubes - as many as 60 in a high volume system. Going for that option will also extend the season further into spring and autumn.
Remember that tubes will stagnate at very high temperatures, and if you want the system to last, it should have a heat dump to reduce the incidence of "stagnation" when the panel shuts down, boils, and sits on the roof at a high temperature. This degrades the antifreeze, damages pipe insulation and shortens the system life.