Re: force exhaust sound.

Well, for reasons stated below I don't recommend it but, if you really want to drill the lower unit: I started my holes just aft of the vertical section of the lower unit. You must not go too far forward because there is the oil chamber there and the water pump sits on top. Best would be to remove the lower unit so you can see where to drill. These holes go through the lower unit into the exhaust chamber just above the snout. The wall thickness is only about 1/8 to 3/16 inch so it is an easy drill.
Since the anti-ventilation plate should be riding on or near the surface of the water, about one inch up from the plate is a good location. You can drill as many as will fit towards the rear, at least five, possibly six. I conservatively elected to use four on each side.
I used a piece of drilled angle to guide me and evenly space the holes. Please make and use a template of some sort--a crooked line and unevenly spaced holes makes a messy-looking amateur job.
I drilled 3/8 of an inch diameter then countersunk the outside---planning ahead to the day when I would want to bolt them closed with flathead stainless screws. Of course you can drill larger, or you can go two rows high. Essentially though there will be a point where the noise level will not increase and you will be weakening the lower unit casting.
The engine is significantly noisier and no faster. SO---If you like the noise, do it. If you want to go faster, forget it.