I'm not sure any extra holes in the side of the sled are needed. There is a small gap around the empeg and while it's not much, the fan doesn't need to draw much air.

The screws on the side and the required separation give you some air movement room.
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10+40 Gig Mk2a... with Tuner. S/N 040103784 || 2001 Jeep TJ, 60th Anniversary Edition