NK,
The holes on my drums are very weird: Some are not very circular, they are entirely too wide (large) for the size of screws involved, they don't line up particularly well with the holes in the lugs, and yes, some of them are partly under the reinforcement rings. In my case, one side of the bass drum is this way. They appeared to kind of whittle around the hole until there was enough clearance. Some of the holes for the mounting hardware was also hand-done, meaning the operator held a power drill in his hand rather than there being some sort of set-up where the drums were held in place and drilled by the push of a pedal or button. My Slingerlands are this way, too. Ludwig's holes seem to be very precisely machined, as a comparison.
I don't know what the hole spacing is on my drums, but I read that others have tried to find lugs that match the hole spacing without success.
I finished the bass drum patching. As you can see in the photos, I have left a little of the contact cement on the drum. If it's not lumpy, I figure it'll blend in without issue.
In order to level the plugs with the drum surface, I attached a few skids to my trim router with double-faced tape. This allowed me to extend a 3/8" straight cutting bit slightly below the router base. I could bring the plugs nearly level to the drum surface with this set-up. Then I gently sanded with 150 grit paper in my random orbit palm sander. You can see the results of this in the second photo. Afterwards, I filled the small holes with wood filler, and drilled a 7/16" hole for the badge. The third photo appears to show the tiny holes still there, but they are actually filled with darker wood putty.
I have covered the two toms with the Jammin Sam blue sparkle wrap. I don't know if it is necessarily the same color as the originals, but I think they look dang good. Once I have the whole shootin' match done, I'll take photos and post them.