I’d lean to sourcing 27” legs (they def exist). If and when you go to sell the next person will likely be put off by the third hole. Also, remove the nut under the front legs and run leveler in all the way, then set pitch to 6.5deg. I dont own a lot of newer sterns but didnt think there was that much of a height difference conpared to B/W’s?
Plan D: dig out basement floor and underpin foundation