The way the Harley wide glide tubes fit into the stock wide glide top tree is not a particularly good design. Ever notice that no one else does it? The next time HD designed a hydraulic fork, for the K model, they did it the British way, fitted the tube to the top tree with a taper, better. Next redesign for the 39 mm forks, they clamped it to both trees like a ceriani, even better. (the Brits made the change to clamping in '71, HD waited 'til '87.)
I'm saying if you're going to go with the spacer inside the top tree, split the spacer and get that tight, no slop, clamped fit. For the spacer, o.d is 39mm, (the trees are designed to clamp on that diameter) i.d. a hair over 1" (measure
your fork tops to be sure.) and thickness of 1 3/16" or so. (I measured two wide glide trees, an early one was 1 3/16" thick at that point, a later one was 1 1/8" and the 39 mm trees are 1 1/4". You can live without the flange on the spacer, but if you want it, thickness isn't really critical. Also, unless you're into patina, the spacer needs to be made of something that won't rust, or it has to be painted/plated/whatever.
I still think the CCE fork caps mentioned in one of my earlier posts above, are the way to go. Look at the pic. The bottom is the spacer way. 5 pieces. Upper right are a pair of the CCE fork caps. Look just like the 39mm caps but are made for 41 mm. These will shorten the overall fork length by about 1 1/4".
You do have to bore the top tree to use the CCE fork tops, but as long as you're already set up to do the bottom, it's not that big of a deal. When you press the stem out of the bottom tree, (makes set-up on the mill a lot easier.) do it the long way, from the top. The other way the groove for the snap ring gouges the aluminum in the bore.
One more note about the fork top nuts upper left. The domed ones won't fit through a 39mm hole, means you'd have to assemble the spacer, etc. on the bike. The flattop ones have rounded corners and will fit a 39mm hole, so you could assemble the whole thing on the bench and slide it up through the trees. Not a big deal, but...