The Raleigh shell is a bit wider than standard; that's why one cuts it down a bit. Then you re-tap the 26tpi to 24tpi, running the tap a little farther than the existing threads, which gives you a good thread in the last couple mm since the shell is now narrower. Still, tapping 26tpi to 24tpi is a somewhat risky move, and sometimes fails. At issue is whether the tap pushes the existing threads out of the way, which would be good, or if it cuts them out entirely, which leaves very little metal holding your cups.

It's better, and cheaper, to use your existing cups with a new spindle, if you can find the one that fits. I, personally, would stick with a cottered crank as well.

Speaking of dogs, and pie, yes, dogs do like pie. They also like chocolate, not that it's good for them. This morning, in the long dark hours after I left for work and before anyone else got up, one of our dogs opened up a christmas package in the stack of outgoing mail and ate two bars of dark chocolate. Which had the effect of speeding up the dog. It sped up its nervous system, propulsion system, and digestive system. I hear it was quite the mess. I, luckily, was long gone by then.