I've been trying to make the point to the tuning community for quite some time that not all injectors are created equal. Hence, my original article on fuel injectors on my website.
Paul Yaw from Injector Dynamics finally got the time to perform the test that I knew would confirm what I already suspected about redrilling. Simply put, the idea that "you can just use the original offsets and short pulse adjust values with modified injectors" is bullcrap. Read Paul's article for the details.
The short story is that there is indeed a very significant shift in offsets and short pulse adjust values that comes with changing the orifice plate. Get these wrong and you'll find yourself baking a lot of unnecessary changes into your MAF, VE, and idle control tables.