Drilled returns are great. You just need to install something so that if the power goes off it will not syphon all the way down to the level of entry in the tank. What I have done is raise the return pipe, outside the tank, to above the water level, install a coupling at the high point with a small tube running off that goes to the tank, just below water level, but only just. If the power goes off, as soon as the tank water drops below this small tube, air is sucked into the return pipe and breaks the flow. Not sure if that is standard procedure, but it does work nicely.
Twin outlet drilled holes are also good in that you can have a point of safety, ie, if one was blocked by a snail or some other accident, you still have the other working. You would need some means to detect if one was blocked, like the tank level suddenly went up 1/2 inch, or something like that.
IMO, if you are going to the expense and hassle of sending the tank away to be drilled, get all the holes you think you may need, you can plug them if need be, but they will always be available for you.