For the majority of us, are level of expertise, or lack of!, with wood working will determine how involved we get with plugging holes. I don't possess the best skills with wood, but have no problem with using dowels to plug smaller holes. I've heard good thinks about the minwax wood filler and may give it a try.
If I have a vintage drum that needs larger holes plugged, I take them to my drum tech, who is as good as they get!
The bottom line is that I'm really pleased with the care and thought that all you members bring to the restoration of your beloved vintage drums!
Mark