Did you take into account we are currently carrying a 1700ish beaker overflow?
Yes, I estimated it as ~1500 base beakers in the first spoiler.
The bottleneck of spreading is the NE corner barbarian city since it needs 3 turns travel from BS, on top of that, BS needs to produce 2 more executives to another north cities. The spreading and HQ site should plan around this.
All HRE cities can be gifted back later to HC as Doshin mentioned.
I agree, the north-eastern part will be the bottleneck because there are many tiny cities in the area and not many sources of executives in the region. Ex-spanish cities are big, have forests and can spread the corporation quickly.
Note that not only the north-eastern city will be far away... the southwest Arab city is also just as far. While these 2 missionaries are traveling, we'll lose out on 4 new executives.
What I'd like to see next is a plan AND test to get rid of most of HC cities. I'd rather NOT gift to HC unless the city can be re-captured the same turn. Otherwise we're just shooting ourselves in the foot by spreading our military around. Once we know what cities we have to deal with, we can adjust the HQ accordingly.

in Whale City to have all necessary Forts fall within our borders.
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