You can't make a flat spliced belt without that special tape, an nobody is willing to sell it. That would hurt business.
You can make your own belts though. Don't know that I would try it for a 2X72, but its doable. Klingspore sells the stock, usually you can find it in the right width and have to cut it to length
(comes in a huge roll). Then with the right type of cement, you can scrape the grit off about a 1/4" of one end, and make an angled splice. The belt can only be run in one direction then, and it isn't real smooth but it works.
My grandpa runs a small woodworking business, just knocking out small batches of his own stuff and doing custom orders here and there. He makes all his own belts. Buys a special package klingspore offers, goes through like a 30lb box of sandpaper every year. Saves himself a lot of money that way, but I haven't been willing to try it myself yet.
I think grinding steel puts a lot more stress on the splice than wood. If you lap it in the right direction it won't grab, but it won't be as smooth either.