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I took a tube from a bikeframe and i have ride maybe 2000k with those DIY spacers, no problem at all
Yes, as long as you get the faces parallel pretty much any lump of metal will do the job. As @ObiWomKenobi is using a CK headset, I'd be even more concerned than usual about getting the faces precisely parallel, as the original CK upper didn't use a proper collet, so it relied on the compression being square more than a Dia Compe patent model, which tends to get the upper bearing co-axial with the steerer pretty well even if the pressure is not uniformly distributed around the circumference of the collet.
Easier said than done. This is pretty close, but the bore may come up just shy of 1" depending on the tolerances. The 1⅜"×10g I used for my spacers should have been under 1⅛" bore based on the nominal dimensions, but fitted perfectly and I just had to turn down the OD to get the wall thickness right, so 1⅛"×16g may be worth a punt for 1" spacers. You could always hand ream it to size, as it's only going to be about 0.002" under if it's exactly the nominal size.
Of course, a proper tart would make the spacer taper so that it blended into the headset upper cover and the stem perfektly[sic] :-)