Hi Agustin, I have no plan to extensively test your patch, I just quickly tried it. I do not see "variable is void" in both scenarios any more. I do not know if the following is an intended change. On attempt of customization before loading of ispell, with original version I get "CHANGED outside Customize" and "STANDARD" with the modified one.
I am a relatively inexperienced Emacs user, so I am unfamiliar with themes. I am quite surprised that it is necessary to redefine defcustom to change its default value (ispell.el already has defcustom ispell-dictionary). I am unsure concerning value of emacs stuff in dictionaries-common, especially since e.g. libreoffice-dictionaries do not provide helper files. Original ispell.el is able to obtain list of installed dictionaries directly from aspell and hunspell, so additional files are not required for `ispell-change-dictionary'. Maybe even menu can be built from the list of detected dictionaries. I do not expect a detailed explanation, maybe I just missed some feature and it is described in some docs.