Double barrel S×S shotguns are generally "regulated" at the factory at 35 yards.
In my limited knowledge of the subject, I would think that if the tapping die lined up squarely with both barrels, squared up, well fitted tubes would (should?) not alter how the barrels are regulated.
He's retired now, but there used to be a gentleman in Decatur, TX that Purdey & Sons would allow to regulate one of their fine shotguns.

Last edited by MartinStrummer; 01/24/23.