http://americanlongrifles.org/forum/index.php?topic=9866.0This thread give the basic idea.
But some barrels are not thick walled enough and the WL is so thin walled that shouldering is a waste of time.
The vent must have a counter bore that is the same or slightly smaller than the hole through to the bore to prevent fouling traps. WL liners really do no allow this with their large counterbore.
Shouldering the liner greatly reduces the gas pressure on the liner and prevents any leakage into or past the threads.
But it takes several times as long to install. The same is true of shouldered breechlugs as well. As a result many people, including some barrel makers, do not bother.
Here is a period drawing of an Nock Breech in a shotgun barrel. Liner has no counterbore. But its shouldered.
The breech threads are not shouldered and this has been discussed in another thread recently. Its nearly impossible to do with modern thread clearances and get the result obtained in the past. Its also impossible to shoulder a the breech threads in a thin wall barrel and maintain integrity. Typically as shown here the bore was the tap drill.
Here is a counterbored liner that is not shouldered.
But note that all threads as shown as filled. But its just a representative drawing an intended to be 100% accurate I suspect. But filling all of the female threads is a very good idea. Otherwise cleaning can be difficult.
Dan