Actually they can be converted, need to replace the Oxygen vlave for a CGA 320 valve, change color of the neck re-stamp it, pull vaccum, purge and fill. If necessary remove and replace all labels.
Note because CO2 is filled at a presure of around 1000 to 1200 psi, a regular CO2 cylinder is rated for 1800 psi.
An Oxygen cylinder has to be rated to 3000+ as it is filled at about 2,400 psi so in other words, an Oxygen Cylinder can be used in CO2 service but a CO2 cylinder can not be used in Oxygen service.