The holes are a limiter, so you can't totally close off the air supply to the pilot jet emulsion system.
Plugging them is not a "fix". Possibly a band aid for a different problem, like no exhaust back pressure?
I will say that in an attempt to meet EPA standards, the CB550F used solid tipped air screws for a more precise lean mixture idle. They also had a different tip angle and seat angle.
Why is it you want to change it? Hearsay? Infallible human opinion? Do you have an actual adjustment problem to solve? Does turning these in fully, not enrich the idle mixture enough? What is you throttle response like in top gear at a crawl, when snapping the throttle to half way position? Does it accelerate? Does it wheeze. Can you give it more than 1/2 throttle and accelerate reliably?
Cheers,