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If the frame is steel, you should probably just make it 130mm. Or have it done for you. Getting the stays bent evenly is something you can do with a straightedge and some patience, but then you need dropout alignment tools and to straighten the hanger. Your old frame broke either because it was aluminium, or because you just jammed a 130 wheel in and rode it (although plenty of folks have totally gotten away with that).
But yeah, of course you don't need to use all the flange holes, as long as the spokes are evenly spaced. So you can use 2/3 or 1/2 on a 36h, which on a rear allows to do 12 each side, or 9/18 l/r, which makes the most sense. And on the front just use 18.
The only caveat is that radial lacing on old hubs is a bit touch and go, since the spokes can rip out of the flanges since they weren't designed for load in that direction. And on the 27h you'd be forced to do radial non drive side.
Thanks for the suggestions! The modern Alu rim like a H Plus Son archetype could be perfect..
@Kimmo Never considered using less holes in the hubs, this is possible?!!
@PhilDAS I ran a modern setup in an old frame (no cold setting!) and it ended up with a frame joint cracking - the stays breaking off the bottom bracket, I was stranded 🙈 lesson learnt!