I am looking at a similar situation. I have some nice 24 hole (305 iso) wheels that I want to make bike trailer wheels from. Basically wheelchair hubs are all I can find that would provide a quick release from the side like I would like (perhaps there are other approaches). All wheelchair hubs I am finding are 36 hole.

I did also find the following link on Sheldon Brown site.. https://www.sheldonbrown.com/rinard/36-24.htm

Seems an interesting, generally understandable approach there...

For my part I am just thinking about the Hub Holes I would use (spoke length subject to follow) to match 24 to 36.

Straight intervals do not work, but skipped intervals might be a solution (skip every 4th 3rd hole?) (in a Circular pattern CAD I find you should start by skipping the 3rd hole as you can't really skip your starting root hole that creates the pattern)

UPDATED to every 3rd hole from 4th
The picture below shows the holes with 3 out of 4 2 out of 3 in use around a 36 hole pattern. (Likely well described above)
(but also, since this is a HUB subject (corrected below). mainly showing a pattern of 24 of 36 here in the new image)