Regarding the liner, if you are planning on using beer cans for shot, the wall thickness of a scale US 1841 Coehorn is less than a half inch and I think you would be gaining little by using a thin steel liner.
If you are of the experimental nature, go ahead and make a 46% scale 1841 Coehorn and see what happens. If you want thicker walls, use smaller cans, Red Bull or orange juice cans, maybe. Make the powder chamber only 3/4" in diameter to limit the amount of powder you are tempted to use.
I think a sub-beer can caliber brass Coehorn would be fine.