"what preparation is this?"
I was thinking, not so much in terms of calculating the correct spoke lengths, but the post-purchase, pre-build and early-build prep. Jobst Brandt covered it in his seminal publication.
i) Group your spokes by length, and keep them separate.
ii) Apply light machine oil to all the spoke threads and all the rim holes/eyelets using cotton buds. Wipe off the excess.
iii) Thread the spoke nipples on an equal amount, left and right, and keep them equal during the first couple of rounds of tensioning.
iv) Forcibly manipulate the spoke bends at the hub flange to eliminate the bending stress that will otherwise bite you later on.
v) Aim to get the rim centred, plus or minus a couple of millimetres, early on.
vi) Watch radial trueness more than lateral trueness during the early tensioning.
Then just go round and round and round, watching and listening to your trueness gauges, and stress relieving the spokes after every couple of rounds of tensioning.
It will often be entirely possible, on a lightweight 26" or 700c wheel, to start pringling the wheel before you think the spokes are as tight as you can make them. That's a function of your rim's compressive strength, not the spokes.