Tomcatt, the front hole can be finished with a bottoming tap series. However, at a cost of 24 dollars for each tap this can get to be somewhat expensive. In addition, you won't easily find a bottoming tap series in the #6-48 size, most likely they will have to be made by progressively grinding the tip back on 2 of the 3 taps to make the semi bottoming and final bottoming tap. Finally, it's always risky trying to cut a bottoming tap hole and it a size this small it's a distinct invitation to a broken tap.
Tdan, you have a good point and it's worth noting. In hindsight I've found that the mounting screws supplied with most rails don't require that the holes have the threads formed fully through the top strap. So, I really didn't need to run the tap for the forward hole all the way past the barrel. However, I didn't have the advantage of this knowledge when I did the work and I was concerned that the tap might bind on the barrel and then snap, so I saw no harm in shifting the pattern to the rear to insure this didn't happen. BTW, I used a Bridgeport vertical mill equipped with a DRO to do the work and also reamed the drilled holes to size before tapping to insure a perfectly sized hole. With taps this small, breakage of the tap is a serious concern, so I made quite certain that didn't happen.
As for that blonde moment, I initially thought that overtapping the existing hole would be a good idea, then I realised that would result in a non standard pattern that wouldn't fit a pre-drilled rail. Fortunately, after a bit of thought I realized that would be a mistake and used the standard pattern. As for the N frames, the frame window on the N frame is long enough that there is not concern that the forward hole will intrude on the barrel so no pattern shift is needed. As can be seen in the pics, there is at least 0.10 inch of web between the holes with the pattern shift applied, so tapping an N frame without any pattern shift won't have a problem with the tapped holes interfering, as long as it's an N frame of recent vintage. For someone considering tapping an older gun, I would strongly suggest laying out the holes before doing any drilling. Anyone doing an N frame should just take those dimensions and add 0.025 inch to them to obtain the current factory pattern. As for a K frame, for a 357 Magnum I'd use the standard pattern without the shift and be very very careful when tapping the forward hole. On anything milder, I'd shift the pattern just for the extra margin of safety while tapping. The simple truth is that a broken tap will probably cost 100 bucks to have removed via EDM machining.
You should also note that the dimension baseline I used is that key vertical face that you refer to. While I'll admit to the occasional blonde moment, I do take the time to think things through before committing myself to something like this.