I've just received MEW No. 285. The idea of incorporating relief into single-point gear cutters by using conical milling cutters to make them is superficially attractive. However, it seems to me to be an unnecessary elaboration of a simpler technique, and it comes with two problems: 1, the need for conical cutters, depth-setting collars, look-up tables (or real maths), etc., and 2, most serious, the resulting cutter is not form-relieved, thus it can't be sharpened without changing its shape.
If, as the author suggests, it is acceptable to make a cutter with profiles that are slightly part-elliptical, rather than part-circular (and it should be), then a form-relieved cutter can be made using cylindrical milling cutters (rather than conical ones), by tilting the blank nose-down (or -up) in the way that has been suggested for providing positive rake, towards the end of the article.
The advantages are: 1, it's easier; 2, the resulting cutter can be sharpened by grinding its top surface and 3, there's no need to buy conical cutters, so you can spend the money saved on beer.
OK, this method also comes with problems: 1, the form-relief is not arcuate, as, for example, a Eureka device would produce, but, providing the 'tilt' chosen for its manufacture provides enough heel clearance in use, that doesn't matter; 2, the correct diameter cylindrical cutter will probably have to be made, but that's easy; 3, you still have to look up or calculate the diameter of that cutter.