R12 to R134 conversion question: compressor

I've read the David Urban write up and several other conversion pieces. Here's my question: "Is draining the oil from my existing compressor
and refilling it with the new oil considered, 'replacing' my compressor?"
Common sense tells me that replacing a compressor is getting a new or rebuilt unit and installing it. What throws me is that if one 'replaces' the compressor they are not supposed to add oil to the new accumulator/dryer.
Well, if I drain my compressor of the old R12 oil, am I supposed to add oil back to the compressor?
If I add oil to the compressor, do I not add oil to the new accumulator/dryer? Do I add oil to both?
Thanks, JB
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snipped-for-privacy@gmail.com says...

Drain the mineral oil from the compressor into a measuring cup. Record the amount; discard the old oil. Install ester oil of the measured quantity into the compressor. Stand the compressor on its nose and rotate it by hand several times and let it sit for a while. This is to allow the ester oil to work its way into the front seal of the compressor. Add the specified quantity of oil to the drier bottle. Convert the service port fittings. Evacuate and charge the system to 80% of the R12 capacity.
Ester oil is compatible with both mineral oil and R134a. PAG oil should not be used in a converted system due to the incompatability of PAG oil and mineral oil.
Bob
--
The goal when driving is to miss the maximum number of objects.

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