I've never installed a commercial liner where the wall thickness of the barrel was thick enough to drill and tap a bottomed hole. So i drill and tap straight through into the bore. I want the countersink to bottom hard so that when I file the vent down to the barrel, the joint is invisible. If you don't thread all the way through, as you run the liner in, it is going to get very tight, likely before the countersink seats. This is going to damage the threads on the liner...sorry, I can't do that, and can't see how that's a good thing.
Some others may be able to enlighten me - - -