Agree that anything that holds water will work.
Having said that, since I haven't heard anyone chiming in for a purpose-built ATO, I'd offer the following three thoughts:
1) having something built out of clear or translucent acrylic is nice because it allows you to check the cleanliness of your ATO reservoir (no algae, accidental gunk, etc.)
2) The purpose-built reservoirs often come with value-added features such as volume graduations, optical sensors to integrate with APEX, separate openings to fill with water vs. penetrations for power cord and tubing, etc.
3) It's kinda cool to get an ATO reservoir that matches the color and size of your sump ... more visually appealing under your stand.
Having said all that, it's hard to put a $$ value on these things so there shouldn't be too large of a premium.