I bore the backplates with a carbide bore bar that has a min diameter of 6mm. It has a 6mm shank and about a 80 deg included angle from the front to the side of the bar. I use an angle block to set the top slide with. Make sure that the tool is very close to cutting on the centre line, to no more than 2 thou above. Don’t have it below. Check that the top slide is not loose. You don’t want it wobble as it goes along the cut.
Making a plug gauge first, and then using that plug gauge to get the depth or diameter of the taper correct. If you over bore the taper, you can measure with the gauge, the distance too far it is, then just take that length off to make them very consistent in size. So any backplate/Flywheel will fit any shaft.
Make a gauge flywheel as well. Then all the parts will interchange. Bearing blue can be used to confirm the fit of the parts.
You can also make a split collar, that then connects the shaft to the flywheel, and the collar fits onto the parallel shaft. It works well when there is a front ball bearing for example. If its a plain bearing, then the taper on the shaft works really well.