I've connected water butts up together before, and I connected them at the top.
Why?
Well, if you connect them at the bottom, you're asking for leaks; especially with the weight of the water pressure above the connection.
I reckon a standard water butt connection from a garden centre will do the job; you'll also need a drill circular thingy to cut the hole in the tanks.
If anyone can add, please do, this is just my initial thought from water butts and not IBCs.