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Another bonus with the overheads is that its easy to put things under the work surface, like a vacuum system for holding sheet metal.

I'm not sure thats true, taps are usually just slightly oversized compaired to the threads that will be running through them to reduce friction and binding. But if you made a tap from the actual...

No, that is a gantry style machine. The disadvantage to using wood or mdf is that it is less rigid and more prone to vibration than aluminum or steel. Of course its alot cheaper and easyer to work...