It is easy and I never said to hog out the holes, I said elongate them to change the angle. A little bit of careful metal removal is all that's needed. When done right, the holes are not wider, just longer.

When using the late intake on early heads, I don't use a wedge washer. I grind the throttle body side of the bolt boss down a little until the bolt and washer fits flat. There is plenty of meat there to work with.

When doing the early intake on a late heads swap, a wedge must be used because you have no boss on the ealy intakes to work with.