The initial instruction for the mod, dated from memory mid 1944,,,, ah, found it LES P311... Quoting Ian...
Rectangular windows were cut into nosecap forsight protectors by field and base RAEME workshop unitsso as to permit foresight replacement or adjustment without removing the nosecap. This modification was introduced for production nosecaps in 1944 and was probably due to the favouragle experience with the foresight protector on the No4 rifle.
In the 1956 armourers instruction for this modification an alternative was advised for convenience in machining in which the rectangular aperture could be cut on the right side only, the aperture on the left side being replaced by a 3/8th " hole conforming with the centre of the rectangular aperture on the opposite foresight protector.
That pretty much settles that one. I personally don't think a great many got the mod toward the end of WW2, as i can't recall too many with both sides cut rectangular... However I have seen a few slightly inaccurate (to use the term loosely) rectangles done. These could well have been done with a drill press and a file, perhaps even by the hundreds as a "learning experience" for apprentices in the fifties.... I'd have had the little buggers doing it, for sure!