I need to swap tires on my gravel bike and it's the first tubeless I have owned.  I am fine with the mounting, seating, sealant, inflating and all that.  But, I want to change the rim tape because the tape on the rear wheel has a tiny tear.  It holds air fine for a long ride but will lose pressure over several days.  I figure now is the time.  Couple questions for those with more experience.

1. Is it as easy to do as it looks in online videos

2. My wheel internal diameter is 23mm.  What width tape?  I see differing opinions ranging from only wide enough to cover the spoke holes to a little wider than the internal diameter (in my case probably 25mm)

3. Why do some folks recommend two layers and other only one layer?  Is it a tire pressure thing?  One layer will fail under higher pressures?  I tend to run my gravel tires at 60 psi.

Thanks!  Hope everyone is well moving into spring.