Board Thread:General Discussion/@comment-25252005-20140801095943/@comment-1268838-20140802181905

At least in the case of Hollowfication, the so-called boundary refers to the divide between two individual souls - that of a Hollow, and that of a Shinigami. Dissolving that boundary and merging those two souls is what allowed for the Visored to be created, as well as Ichigo. I find it funny that Arrancarification is evidently the opposite of Hollowfication, yet it apparently does not necessitate a Shinigami soul (then again, Arrancar only vaguely resemble Shinigami at best).

More on topic, while Mayuri is a very capable scientist that might be very well capable of doing so (despite being inferior to his rival), I highly doubt that he would be willing to ride on the coattails of Urahara, or of Aizen even.