(for the simulated 5 axis machine)
g21 g90 g94 g28

o200 sub

g0 b0 c0 (tool length change must happen with b,c=0)
g91 g28 z0 (could also be done with tool change position)
g90
g43.1 z#1 (change tool length)
g0z0 (move Z to apply new length)

x-100 b-45 c-180
g1 z-100 f2000

#100=-180
o100 while [ #100 le 180 ]
    g1 x[100*cos[#100]] y[100*sin[#100]] c#100
    #100=[#100+10]
o100 endwhile
g0 z0
x0 y0 b0 c0
o200 endsub

(cut around the "cone" with different tool lengths)
o200 call [50]
o200 call [80]

g61

g0 x-100 b-45 c-180
#100=-180
o101 while [ #100 lt 180 ]
    g0 x[150*cos[#100]] y[150*sin[#100]] z-100 c#100
    g1 w100 f2000 (drill)
    g0 w0
    #100=[#100+45]
o101 endwhile

g28
g49

m2