If I woz wicked I'd say heat the tap with a blowlamp and shove it through
evil person, that was mean (i've just finished reading that other thread!)
as for tap holes in a bath, you need to try and avoid stressing the bath too much, some are more flexible than others.
Flat bits are harder for the DIY user to use and get right without damaging the bath (not to mention messy!)
Drilling linked holes and then filing is slow messy and puts unnecessary stress on the bath, i imagine your bath or tap came with some sort of template for drilling the holes, so it's easy to mark the centre of the holes... so i would say use a hole saw, they are simple to use, cheap and ideal for the DIY user
Speed... you need it fairly quick, to avoid it snagging as it cuts through, too slow and it will cut rougher and hang up as it goes through, to fast and it will try and punch out the back of the hole rather than cut through it... dont apply too much pressure to it, allow it to cut through at its own pace.
practise is the name of the game, grab a few bits of material similar to your bath to practise on if you are not sure, also i would mask up the area you were going to drill, although with a holesaw this is less important/useful