Are you looking to buy a rack then use different tubs or are you going to be building your own?
Vision's V 35 Tubs are about the same size as a 28/32 qt tub but not exactly. ARS also makes nice tubs with flat bottoms. Their 50 series tubs are about the same size as well. Neither are direct replacements so I don't think they will work. They both do however make direct replacements for the IRIS CB-70 41 qt tub. The Vision V 70 and the ARS 70 series tubs should work with most racks designed for the IRIS CB 70 tub.
As for holes, you will have to do it yourself most likely. I prefer to use a cheap soldering iron to melt the holes in. I suggest you do this outside or in a well ventilated area. The other option is to drill the holes then use a deburring tool like this one:
http://www.homedepot.com/p/t/2035538...N#.Ue_Fy6a9LCQ
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