Just throwing it out there because things like this are getting harder to find. I'm thinking of having a custom flywheel made by aasco motorsports that's essentially a redesigned 168 tooth, except with the benz crank flange and proper depth for a 3/8" adapter plate.
I can't stress enough how dangerous it is to plug and redrill a flywheel. The first issue with this is if you are welding/soldering plugs in the old holes, you're introducing unwanted stresses in what is usually a casting, brittle enough as it is. However on the smallblock flywheels with 6 bolt holes and a dowel pin, you can still manage 5 uninterrupted bolt holes, 6 with only around .030" center difference, and one with about .050"(?). Still I feel uneasy as with the gm flywheel there is no longer a register around the flange to help keep things centered and true. Yes it can be done, and yes it will work, but I've seen videos of flywheels living up to their name in cases where they either weren't installed properly or failed integrally.
Here's a tractor that split in half after a flywheel explosion:
https://www.youtube.com/watch?v=y7gKbk0jyyM
Sounded like a stuck plunger caused sympathetic harmonics which under immense load led quickly to the failure. Can't imagine having that happen going up a grade at 60 mph.
If anyone's still interested in these swaps, I can post dimensions and maybe get some duplicates made at a lower cost per unit. Thanks to simpler=better for my adapter plate.