I am guessing but since the OP has not come back this is not a real design exercise but a coursework or book question. I am not sure why the pressure reduction is required.
However others have chosen to discuss the issue so here are my thoughts. This is not a simple Bernoulli application.
The relationship between pressure drop and flow rate is not calculable with sufficient accuracy for measurement purposes. Flowmeters based on this principle have to be individually calibrated. However we can estimate ball park figure, which could be accurate enough to, for instance, compare with a finite element flow model.
Whatever, The more holes one has the greater the circumference to area ratio or the more circumference one needs to provide a given area. This alters the friction and in turn the Reynolds number and the discharge coefficient.
As has aready been pointed out the flow regime is not constant across a pipe section and so the distribution of the holes would play a part. It is also likely that if they were too close together the local flow regime near one hole would influence its neighbours.
However, offset and non circular holes are standard practice details can be found in the reference below.
All such meters have a 'discharge coefficient'. This is the ratio of actual discharge to the theoretical. For a single hole plate it is around 0.65. Orifice plates have the advantage of flatter characteristics with flow rate.
An engineer wishing to answer some of these questions would need to use the temperature to look up the viscoscity in standard tables. Using this and the pressure drop he could then calculate the Reynolds number and armed with this could enter more standard tables to look up the discharge coefficient. Using this he could derive a flow rate.
Further information and a standard calculator is available at
http://www.flowmeterdirectory.com/flowmeter_orifice_plate.html