My MTB has a 73mm bottom bracket shell but it had 68mm BB installed. I found and purchased a Shimano BB-ES300 73mm BB but unfortunately I had to break apart its plastic cup (left side) since I misaligned it when installing and it got stuck in the shell. I wonder if a 68mm left side cup is exactly the same as a 73mm cup and they are interchangeable. If so I'll look to find a 68mm cup as they are more abundant.
I also wonder if installing a 68mm BB on a 73mm shell would cause cross threading. Because the BB shell of my bike is cross threaded (and I cannot fix it).
According to the Sheldon Brown's website they have a little bit different threading as 68mm is 1.370" X 24 tpi and 73mm is 1.375" X 24 tpi.