I found an explanation on cnc zone.
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How to explain this: if you try hobbing a gear starting from a blank
with a tap, and feeding the work into the tap radially, you will
experience a creeping advance of the teeth along the circumference. For
a standard wormwheel (with a bit of a rounded throat on top of the
tooth), the circumference at the OD of the blank has enough length for
3 more teeth than can fit at the pitch diameter of the gear. The pitch
circle is where the worm technically contacts the teeth.
So the tap is to some degree, going to mash its way around the blank, and give you +/- 2 or 3 teeth from what you actually want
To try to avoid that, you should have a positive drive to the blank
that will force it around at the proper ratio. That is not likely in
the realm of possibility for a “one-off”.
You could try a tangential feed method, where the tap and blank are
positioned at the correct radial center distance, but the tap is
displaced axially so that it only cuts on the very end to begin with.
If there is sufficient contact to drive the blank around, you might
luck out and get the correct number of teeth.
You might need to provide some soft ‘dummy stock’ on each side of the
gear blank to create a constant engagement with the tap so that the
blank never can come clear by springing into the flute of the tap.
To generate a wormwheel on the lathe can also be done with a threading
method, and this involves some sort of indexing plate, with enough
holes to match the tooth number being sought. Basically, you build a
boring bar that runs between the chuck and tailstock, with a single
tooth flycutter sticking out in the middle. Then you simply use the
carriage half nuts and engage to thread the blank past the revolving
bar. This cuts only one tooth to full depth, and a couple of partial
cuts on either side of that one. Then stop and index the blank one
tooth, and do it again. How you index the blank is usually done with a
plate drilled full of holes in a regular pattern. You might do this on
a cnc, or you could also use a degree wheel on a small rotary table to
hold and index the blank.