Usually, when someone drills jets, they are making the orifice larger so they can deliver more fuel. It's a shade tree approach to carb tuning, with varying results. Jets orifices are precision holes. Your standard twist drills do not make precision holes.
While the 76 carbs will work on the 77, they have different bore spacing, end to end length, and outer diameter for the couplers.
To make the switch, you will need the manifolds, couplers (front and rear), and air plenum for the carbs you wish to employ. I think the throttle cables are different, too.
You still have to make jetting/tuning choices for the exhaust type and air filter arrangement you choose, regardless of year model carbs you select.
Cheers,