different people go different depths and diameters. Most people drill and then bore it with a boring bar to get the chamber as concentric as possible. i think most drill pretty close to the shoulder. Some people bore strait in-- some people taper bore. Seems to be the idea is the more you bore out the less wear on the reamer and the less time it takes.
Just thinking this out in my head. I would think the more time in the reeming process that the pilot is in the bore the better the alignment. I would think that you would only want the pilot unsupported for a very short period to ensure it is actually guided by the barrel bore.