ok, pre-coffee but here goes.
Building a wheel using non-compatible parts, is always a compromise. Of course, everyone will have their opinion of what is best, and if it ends up in a functional, long lasting wheel, it's all good.
Some thoughts to share, since the video i made at the top of this page is 3 years old now..... i've built a few more since then. And JRH is absolutely right, if you are building one wheel ever few years, spend as much time as you wish, it's a hobby, enjoy it.... but if you are building wheels on a regular basis, drilling rims is nothing but a huge timesuck.
crystalyte 4 series in 26" rim,12g spokes, single cross, if your rim has eyelets, try to keep them
crystalyte 4 series in 20" rim,12g spokes, Radial lace, no cross, with very strong rim works fine
crystalyte X5 in 24" rim and motorcycle spokes, the eyelets have to be removed, and Dlogic shows a time consuming method that obviously works well... but i would not want to be doing this often.
Removing eyelets from bicycle rims, with thin aluminum, and then counter sinking them at an angle, leads to thin areas around the spoke that lead to cracking ... if you drill the holes ( with no eyelets ) at an angle, the spoke heads will bed themselves into the aluminum, you can also use rounded washers like doctorbass shows in one of his videos. .. everything is a compromise...but in the end, if it works. great.
Butted 13/14 are another option, the 13g hub side fits well enough that washers are not really needed and the 14g end at the rim fits normal quality eyeleted rims without messing with round files... i recently got a set from JRH and will make a video of that as a followup to the above video.
that, is my 0.02$ on the subject, i'm sure some (many) will say i'm nuts, but that's fine.. i've built a slew of wheels and put them thru hell on 100v bikes, my methods work for me, so take it for what it's worth. 8)