Rolex and lug holes

[SOG DIVER]

After doing some due diligence research, including 10 yr old mod thread comments and other opinions from knowledgeable horologists:
the question remains-

Why did Rolex abandon lug holes in their cases? Appearance over function?

The 14060 M Submariner still retains its drilled lugs, but the 16610 date Submariner lost theirs around the Y SN-which shows 2002 but may have remained until 2004.

Interesting. Does Rolex consider the 14060 series the tool watch direct
descendant of the 5512-5513 references and as such-retains its lug holes?

Following that rationale, the 16610 and later date Submariners must have been considered for "evening wear" only.

Its a puzzlement. Paul Altieri answers part of the question in his "Last of the Best" article. But Rolex does not answer all of their design questions.......