The Shimano mtb system is 2 x 2.5mm spacers, 1 each side to account for the 68/73mm difference and then another 1 x 2.5mm on the driveside to take the place of an e type (bb mount) front mech and you run that one with both widths.
I was under the impression that the mtb cups had a longer threaded section than the road ones to account for the spacers but @atk photo makes it look like that might not be the case.
The Shimano mtb system is 2 x 2.5mm spacers, 1 each side to account for the 68/73mm difference and then another 1 x 2.5mm on the driveside to take the place of an e type (bb mount) front mech and you run that one with both widths.
I was under the impression that the mtb cups had a longer threaded section than the road ones to account for the spacers but @atk photo makes it look like that might not be the case.