fj-40's have the tank under the passenger seat inside the vehicle.......why can't you put one inside an XJ???
i see nothing wrong with it, so long as there are no leaks.
if you put a fuel cell inside you can either just open the rear hatch to fill it up, or mount a filler through one of the rear side windows. to put it through the rear side window, you'll need to take the glass out and replace it with either Lexan or polycarb (you can use plexiglas, but i don't recommend it). Lexan is cheap and can be cut with a jig saw.....an easy installation. loog at JeepSpeed XJ's. they mostly run fuel cells and have the filler in the rear side window.