More than likely it’s technique, not material that is your plight. Use cutting fluid, a slower speed, and you should have zero problem drilling that bracket. And WD-40 isn’t cutting fluid...
There’s no rational reason why they would use “hardened steel” for such an application.
If the top clamp is ally, filing bolts off won’t provide you a stable material for drilling new holes if the new location overlaps the original holes. Drilling into a bolt will weaken it, and then tapping it will make the remainder of the bolt worthless, causing it to let go with a new bolt. Best way is to plug weld the clamp. Peen as you go, then drill and tap.