With Thermogard, you don't necessarily need to drill and tap. A 1/4" NPT tap will probably cost more than the replacement plate that is an option with the kit, and its already done for you. Just install and wire it up, its a nice kit.
PS. Removing the centre muffler has got mixed reviews on a Disco1, can't speak for other vehicles. A straight through can does the same thing but cuts the resonance.

