Could it be that the filler cap has been masked off in the past for painting & somehow it ended up inside the tank?
I think you are correct Ted, I'm pretty sure its some kind of duck tape that the petrol has dissolved the glue off over the years.
Amazed it hasn't caused a problem with the fuel delivery, I've had the bike 7 years and no issues.
Tank was blue when I got the bike which is a non standard colour, so it has been painted at some point in its life.