Go with the plans
Hi,
I think what your asking is, 'is it Ok to countersink the spar web where the lower row of tank screws will fit rather than dimpling them."
Again I would not go there..... reason,firstly the spar web is too thin to accept a countersink that deep, secondly it takes away material quite close to where the rivets attach the platenuts and you probably would not have enough meat there to prevent cracking...... not desirable on a high stressed part!!
I have to say Van did a good job when he though the tank attach out and basically it has to be done as per plans to make it work...... in fact that can be said of almost all the airframe.
The answer her is to carefully drill out the incorrect platenuts and build is as per plans..... the spar and tank attach are not really areas you can improvise too much on. It really wont take long to drill out and replace the platenuts and you will have the peace of mind knowing its built correctly.