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It wouldn't need to be total sensory deprivation. Just enough to switch someone's focus from cataloging absolutely everything around them to something...harmless.
A way to "switch off" for a bit, you know? I had ex-army mates who used to swear by it.
The tank may not be difficult to build, though it's hard to say in this environment.
You would need some sort of chemical agent - like epsom salts - to help whoever it is float. It's part of the experience, the ability to lay there without worrying about drowning.
He has a case. It's not exactly helping and even if it were, I'm not going to be able to produce one at any given moment for the rest of eternity for him.
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