I am a machinist. You can machine new holes as long as the back is flat. There is no difference drilling the holes after you buy the wheels as to getting the wheels with the dual pattern drilled already from the factory. This is something you need to have done by a machine shop done with the right tools and the right set up.Now, I have done something that everyone here will tell you not to do. I used a set of BBS 15" wheels with a 5X114 bolt pattern and I redrilled with a 4X100 bolt pattern. Two of the holes share the same location although off to the side. I drilled the 4X100 pattern a little deeper, faced the holes, then taper the holes with the right angle to match the lug nuts. Then I made hub centric rings to hold the wheel in place. I did this over 6 years ago. I have been to lots of autocrosses, can't recall how many track runs I have made, not a single problem.
this is something that can be done, but you need to find someone willing to spend the time and do the job right.
I have also slotted 4X114 in to 4X100. same process, drill the 4X100 a little depper, face the holes and taper. works 100%.
Post counts don't mean a thing if you don't know what you are talking about.
