Just my opinion, I will not drill a receiver with the barrel installed, taps are expensive, some taps are are tapered, some are called bottom taps, others are starter taps, all are subject to shattering when they stop for any reason when they stop or bottom out.
A friend building custom type rifles set up to drill and tap 20 barreled receivers, he called and ask if I wanted anything thrown in, I had three so I went over and drilled the receiver, out of 23 Mauser receivers not one offered resistance to being drilled nor have I ever found one that was 'tuffer' than the drill. I do have a spot annealer made from a spark plug insert, old movie carbon torch, wires and 12 volt battery source, it is a JIC tool, I got it, home made, just in case I need it.
On the three barreled receivers I took with me none were tapped, I will remove the barrel, then cut the threads, I had rather cut the screw to length than dig out a broken tap, Some set-up fixtures sold by Brownells and MidwayUSA require barrel removal unless the tool is modified..
F. Guffey