Re: Lapua, up or down?
Use 308 and neck down for your .260, for sure. The necks WILL NOT be too thick for any factory chamber.
Necks will get thinnner when necking up of course but there is an even more important consideration; consistancy. Even the most precise brass will not be totally consistant, in thickness or hardness, around the neck circumference. The thin/soft places will expand more than the rest so you will lose a LOT of the advantage of the money you spent on that excellant brass because when necking up, NOTHING supports the case as the expanding occurs.
But, when necking down, the case is fairly well supported by the die so the necks tend to be better centered and, as a result, more consistant. The little bit of neck thickening will make the case-to-chamber fit a little better too.
Ideally, you would use a 7-08 sizer as an intermediate step but I often make .243 (without a need for neck turning) from .308 in one step so it's not really important. Use a good lube (Imperial Die Wax or Lee) and size slowly, go down on the lever until it gets quite hard, then lift it up and let the lube spread a little and repeat the process until you are fully formed. And lube inside the neckswith a Que-tip so expanding will go well too.
You might want to anneal the necks after forming, otherwise your work hardened case necks will tend to split early.