Mounting 32mm bore wheel on 1 1/4" wheel hub?

Has anyone tried mounting metric 32mm bore wheel on imperial 1 1/4" hub?
In theory a 0.005" shim should fill the gap and the wheel should not vibrate.

I machined a sleeve to do just that. I used a very sharp HSS tool. As I remember it was from some kind of plastic.

I have put a shim in a wore out 1 1/4 hole so what you are suggesting should be no problem. Wheel should go on with not a strain or force fit. A wheel with a wore out hole should be marked for shim size or just marked with an Up arrow so to require less dressing each time it is changed. Problem is that a hard shim will wear the wheel hub/mount if it spins. Proper tightening and a wheel should not/never spin on a mount. I tighten as hard as I can pull the normal wheel wrench with a hand on the wheel and a hand on the wrench..then set the wrench on a block and with two hands on the wheel make it a little tighter. Yes the tightening nut should always got to the tightening direction.

Good to spin the nut past the tightening place on the empty mount to be sure the threads are smooth going past tight on a wheel.

The side plates hold the wheel, not the bore. You don't want a tight fit on the bore...

Since 1 1/4" is 31.75mm, I just wrap a strip of 0.10mm shim stock around the shaft. A whole roll costs 8 Euro, it's 5 meters, which is enough for about 50 wheels, and it gives the right fit, not too loose, not too tight. It's also the right width for most wheels, so no problem with burrs on the edges from cutting it out.

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Thanks everyone for a reply.

i use tape for that. no need for extreme precision.