Not sure of tube sizes etc now - modded old cans, so the tube matched the tailpipe end inside the can (they were resonators, chopped that stuff out, made st-thru)
Holes quite large, 4-5mm or so, not yer tiny ones - pillar drill was dead at the time so all hand power drill - bigger meant less work. Maybe lots of small ones is better? No idea.


Wee hole in the end stub was in case of needing to add a baffle for MOT... thinking dirt cheap Beetle baffles, steel tube type. Never needed to though.