I done the hubs because it looks more original (legal reasons). Getting the right taper angle for the nuts to properly fit would be the challenge I would think. I know a lot of people in the US just don't bother about getting it right and have no problems. But personally I want at least 4 or more studs doing all the work.
I agree 100% it does look a lot neater and legal.....ish to drill the hubs as opposed to the wheels. I started out with the wheels drilled and It also worked fine but without filling and finishing the other 4 hole it just looks a little dodgy. plus the 6 stud hubs opens you up to a whole new world of wheel options. if anyone does decide to go with drilling the wheels the standard tapper angle is 60 degrees. easiest way is to get a 19mm or 3/4" drill bit and sharpen it to a 60 degree angle and just use it as a countersink, and match the depths with the other two holes.

