Can't remember for the 32mm ball valve. Although according to my post in July '04 here I used 35mm holes for 25mm ball valves and that had a good 3-4mm each side to spare from memory. So, to be on the safe side I'd add another 8mm to the ball valve size to cover thread width and some room to add silicon.
Typically one overflow will be enough, positoning more for aesthetics. Two overflows for redundancy or massively high flow (greater flow, greater the water level)
Not sure about tempered (and as it sounds like you already know it can't be drilled) Make sure holes are drilled too close together or too close to edges. Closest mine are is the overflow hole at about 50mm (edge of hole to edge of glass)
Try having two holes drilled when you have a full tank!
Nope, I paid a dude to do mine, as above, its all a bit scary :lol: