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Like you said, (unless the razor has an extremly thick spine and is extremly thin i.e. 3/8 4/8 etc.) the difference from the tape will be minimal and if they hone themselves the next time around it...

I tape before setting the bevel and like Joe I tend to keep the spine taped save special circumstances.

I've used only stones and not sandpaper. Only because I've never had to yet. If I were...