If your sump is going to be right under your tank, I'd drill thru the bottom. If you don't want such a large overflow set-up, do it like 5 inches from the top on the back and build yourself a small overflow box. Personally, I like going thru the bottom, I get less restriction in the pipe and I like the extra room for displacement. if you want to do a durso set-up, I think you pretty much need to go thru the bottom, but I could be wrong.