Any of the Beseler or Delta-1 4” x 4” x 1/8” flat lens boards of the appropriate lens-hole size will work with an 80 mm enlarging lens on the Beseler 23C-series enlargers. This will allow plenty of focusing range for the amount of bellows movement available.
The Beseler enlargers are generally robust machines. There are a few possible problems. The spring of the lens board retainer is poorly-executed on some 23C enlargers. The following thread discusses how to analyze and correct the spring. In some cases you might have to get a new spring.
With a spring of the proper shape installed, lens changes are smooth and easy. If the spring is miss-formed, installing/removing the lens board can be difficult. In some cases, the retainer might have to be partially disassembled to release a lens board with a misshapen spring.
https://www.photrio.com/forum/threa...nsboard-into-a-beseler-23cii-xl-dichro.94439/
The purpose of the counterbore is to THIN the lens board so that sufficient thread length will extend to the other side of the board to install a retaining ring. Some enlarging lenses have short mounting threads necessitating a thin board. The alternative is to buy a board with a threaded flange installed so that the lens can be screwed into the flange.