Actually on trials bikes its common to drill holes straight thru both the walls between the spoke holes. No it won't make a difference in wheel strength.
sorry, just came back from a 6 hrs car ride at 30° and my head felt like an egg boiled for 3 minutes only :-/jean-seb said:you can see through only at the valve hole
.
I didn't want the dirt inside either.
Cheers,
Jean-Sebastien