There is also usually more than one way to do things. I love the explanation from
@RedPandaNursery. As an example of a contrasting approach that also works, I've been growing out some rooted cuttings with ground layers and the ebihara technique.
Here's a roughly 3 year progression.
2021. Ground layer to create a new set of roots. Did not cut into the cambium. Just a tight constriction. The tree will grow enough in one summer to push roots above.
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Here's a different tree, but it shows what the new roots look like as they start to grow above the constriction.
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2022. Repot and screwed to a board. Nails used to spread the roots somewhat evenly. All of the original roots below the ground layer constriction were cut off at this point, leaving a flat base. Not many roots, but DRs won't care. They will bounce back.
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2023. Lots of new root growth. Before any pruning. Yes, the board is still under there.
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After removal from board and some root cutback. Already seeing some flare and the base. Put back on a new board after this.
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2024: This coming year I'll do the same thing as 2023. Once the roots and lower trunk look good it can go into a smaller pot to begin upper development.