I don't think I would put dirt in the bottom of it for several reasons.
If you have any leaks or problems it will be a mess to deal with it. It would be difficult to manage keeping the watergarden clean. You get leaves and decayed plant matter built up as it is and I would think it would eventually make a real mess.
I have two 800 gallon galvanized stock tanks. Mine were given to me used and had pin holes in them. My husband soldered the pin holes. I have a couple of smaller ones that we sealed the outside bottoms with rubberized undercoating, the kind you buy in spray cans at the auto parts stores. The smaller repaired tanks lasted about 3 years before they started springing leaks again so I would think a new one would last longer but it all depends on the conditions they are in too. My two big tanks are on their second year and have not had any problems yet. All my plants are in pots. It just makes it easier to manage plants, keep the tank cleaner, etc.