I've got a Russian tank with a fairly clever design that lets it adapt to any size from 16mm to 70mm by using spacers between disks with spiral grooves. The disks are placed on a central column. Thus, there's no unitary "reel" in quite the sense you'd think of from experience with a Paterson-type tank. This may be clearer in pictures:Now, speaking to developing, who's got reels, neg carriers or neg carriers for scanning hanging around.
Put it together without the spacers, and it can handle 16mm (and hence 110) -- at least in theory. As I said, I don't own a 110 camera, so I've not tested it.
These tanks pop up on eBay from time to time, so keep your eye out if you're interested. I actually prefer mine to my AP tank, which is a Paterson clone; however, my Russian tank does leak more than my other tanks, which of course is a big minus. I prefer my stainless steel tanks and reels above the Russian tank.
I've jury-rigged carriers for both scanning and darkroom printing. My main darkroom jury-rigged carrier insert is for 126 film, and it consists of layers of photo paper cut from test strips and glued together. It works just fine -- but my enlarger's negative carrier takes removable inserts for different formats, making such fabrication relatively easy. If you've got a carrier that takes inserts, you might be able to jury-rig something similar for 110 film.