Is the reciever and dryer not a combined unit on this system? Admittedly I've only worked on Volvo automotive A/C systems and domestic central A/C, the former having a combined reciever/dryer and the latter normally lacking a reciever entirely.
As for the vacuum, it's true that you can never have too good of a vacuum, however it's not usually nessesary to pump it down for hours. An hour with a decent vacuum pump should be sufficient, then shut the valve and monitor the vacuum for a half hour or so, if the pressure increases on it's own then you either have some moisture still in the system and need to pump it down further, or more likely a leak which needs to be fixed. The vacuum doesn't have to be super high, but it should be darn close to 30 in/Hg. A rotary compressor such as used in window A/C systems is normally more than sufficient but the lower you can get the pressure the more efficient the A/C will be.
The dryer *always* needs to be replaced whenever the system is opened since it will quickly saturate with moisture from the air, and the orifice tube if used should at least be inspected but after a compressor failure it should certainly be replaced. If this system has a TXV then that will normally need replacement too but most newer systems use a simple orifice.